Section 8(1) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(1)Every proprietor of an entertainment shall submit such returns relating to payments for admission and all complimentary tickets or relating to collection of amount for television exhibition or for amusement or recreation parlour or direct to home service, as the case may be, to such authority, in such manner and within such periods, as may be prescribed in the by-laws.
