Amendment status not verified — confirm the current text below against the official source.
Security.— (1) Every proprietor allowed to avail himself of the provisions of sub-section (2) of section 4 of the Act shall furnish such security to the prescribed officer as that officer may require. (2) If a proprietor fails to submit any returns as required by rule 18 or rule 24 or to pay within ten days after the date of the entertainment, or such extended period not exceeding one month as the prescribed officer may allow, the entertainment tax under rule 21, the Manual of Goa Laws (Vol. II) – 149 – Entertainment Tax Act and Rules prescribed officer may, after giving the proprietor a week’s notice, direct that the security shall be forfeited to the Government: Provided that nothing in this Rule shall affect the liability of the proprietor for the payment of the full entertainment tax. (3) The proprietor may, within fifteen days of the date of the order of the prescribed officer forfeiting his security under this Rule, appeal to the Commissioner concerned. 5[16A. Approval of tickets.— Every proprietor who has been allowed to pay the tax under the provisions of clause (b) of sub-section (2) of section 4 of the Act, shall get the tickets approved by the specified officer on submitting to him the form of indent for approval of tickets in form ‘L’ .]