Section 21D in Tamil Nadu Entertainments Tax Rules, 1939
21D. [ [Rules 21-D and 21-F were inserted by G.O. Ms. No. 19, C.T., dated the 15th February 1999.]
(1)The proprietor of every amusement shall, within one week from the 15th February 1999 in the case of an amusement functioning before the said date and in the case of a new amusement, one week before the commencement of the amusement, submit to the Entertainments Tax Officer an application for registration in Form I-B.][(l-A) The proprietor of every recreation parlour shall, within 15 days from the 1st day of November 2001 in the case of a recreation parlour functioning before the said date, and in the case of a new recreation parlour, thirty days before the commencement of the recreation parlour, submit to the Entertainment Tax Officer an application in Form 1-B.] [Inserted by G.O. Ms. No. 100, C.T., dated the 1st November 2001.](2)Every application for registration shall be accompanied by two copies of recent passport size photograph of the proprietor, in the case of proprietary concern, in the case of partnership, the managing partner or any one of the partners and the authorised person in all other cases. The proprietor, managing partner, or the authorised person, as the case maybe, shall appear before the Entertainments Tax Officer, when called upon to do so and sign before him on the copies of the photographs so furnished.(3)On receipt of the application in Form I-B, the Entertainments Tax Officer shall, after satisfying himself as to the correctness of the information furnished in the application and after making such enquiry as he considers necessary, issue a certificate of registration in Form I-C, within thirty days from the date of receipt of the application or the payment of the prescribed fees, whichever is later.If the certificate of registration is not received by the applicant within thirty days from the date of his application, or the payment of the prescribed fees, whichever is later, or if no notice giving him an opportunity of being heard is received by him within the said period, the applicant shall be deemed to have been duly registered.(4)Where a proprietor providing amusement [or recreation parlour] [Inserted by G.O. Ms. No. 100, C.T., dated the 1st November 2001.] transfers his business to another, the transferee shall apply for a fresh certificate of registration. The Entertainments Tax Officer shall issue the certificate of registration after following the procedure laid down in sub-rule (3).(5)If the Entertainments Tax Officer is satisfied that a certificate of registration or a copy thereof is lost or destroyed accidentally, he shall, on an application submitted by the proprietor, issue a duplicate of the certificate of registration, free of cost.
