Section 5F(2) in Tamil Nadu Entertainments Tax Act, 1939
(2)The State Government may make rules, whether prospectively or retrospectively, for carrying into effect the provisions of [section 4-D] [Substituted for the expression 'sections 4-D, 5-D and 5-E' by section (3) of the of the Tamil Nadu Entertainments Tax (Amendment) Act, 2004 (Tamil Nadu Act 38 of 2004), which shall be deemed to have come into force on the 4th day of October 2004.] and also for matters incidental or ancillary thereto.
