Section 6 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
6. Admission to entertainments.
(1)Save as otherwise provided in this Act, no person other than a person who has to perform any duty inside any place of entertainment, or in connection with any entertainment or any duty imposed upon him by or under this Act or any other law, shall be admitted to any entertainment except,-(a)with a ticket issued in such manner and subject to such conditions as may be prescribed; or(b)in special cases, with the approval of the local authority, through a barrier which, or by means of a mechanical contrivance which, automatically, registers the number of persons admitted.(2)Save in the case referred to in clause (b) of sub-section (1), no proprietor of an entertainment shall conduct the entertainment unless he has given security upto an amount and in a manner approved by the local authority for the payment of the entertainment tax and the additional surcharge on tax on payment for admission to horse-race.(3)Nothing in sub-section (1) or sub-section (2) shall be deemed to preclude the local authority from requiring security from the proprietor of an entertainment for the payment of the entertainments tax and the additional surcharge on tax on payment for admission to horse-race.
