Section 45A(iv) in Tamil Nadu Entertainments Tax Rules, 1939
(iv)Admission to the benefit films show shall be by means of special tickets printed for the purpose. Taxes and surcharge shall not be collected from the persons admitted to the entertainment as part of the payment for admission and ticket shall specify only the gross rate for admission to the cinema indicating prominently the grant of exemption from taxes. These tickets shall be got sealed by the Entertainments Tax Officer before use and all unused tickets shall be surrendered to the Entertainments Tax Officer concerned with a statement of account showing the details of the total number of tickets sold in each denomination, the amount collected and the expenditure incurred, within [one week] [Substituted for the expression '3 days' by G.O. Ms. No. 771, dated the 17th July 1984.] after the date of the show. Similar particulars shall be submitted to the Government also within [one week] [Substituted for the expression '3 days' by G.O. Ms. No. 771, dated the 17th July 1984.] of conducting the show.
