Section 25 in Tamil Nadu Entertainments Tax Rules, 1939
25.
The security furnished under rule 21 shall be maintained in full so long as the [permit or certificate of registration] [Substituted by G.O. Ms. No. 19, Commercial Taxes, dated the 15th February 1999.] continues to be in force and shall be liable to forfeiture, if the returns are not furnished on the due date along with the receipt for the tax, or if the returns are found to be inaccurate. The security shall also, in the event of default, be liable to adjustment towards the tax due at any time without previous intimation.
