Section 3(6) in The Tamil Nadu Advertisements Tax Act, 1983
(6)All the provisions relating to offences and penalties (including provisions relating to penalties in lieu of prosecutions for an offence or in addition to the penalties or punishment for an offence) of the Entertainments Tax Act and the rules made thereunder shall, with necessary modification, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of advertisement tax required to be collected under this Act or in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the advertisement tax under this Act were a tax under the Entertainments Tax Act.
