Section 17(3) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(3)If any person prevents or obstructs the entry of the inspecting officer he shall, in addition to any punishment to which he is liable under any law for the time being in force, be punished with fine which may extend to five hundred rupees.Explanation. - For the purposes of this section and section 21, place of entertainment in relation to television exhibition shall mean the place from where such television exhibition is provided.
