Section 30C(2) in Tamil Nadu Entertainments Tax Rules, 1939
(2)The proprietor providing amusement [or recreation parlour] [Added by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.] shall keep correct and complete account in Form II-C in duplicate in respect of the amusements [or recreation parlour] [Substituted by G.O. Ms. No. 19, Commercial Taxes, dated the 15th February 1999.] conducted each day. The number of tickets issued or sold for each day and the amount received for such tickets should be entered simultaneously in the original and in the duplicate by the use of double side carbon paper so as to get the impression on the reverse side of the form also. The entries shall be written and the account closed every day. This account and the tickets remaining in stock shall be shown to the inspecting officers authorised under sub-section (l)(a) of section 11 of the Act along with other connected records for verification, when demanded.
