Amendment status not verified — confirm the current text below against the official source.
Pow(~r to mo.k c rulos:- (1) Tho Chief Commission~r mo.y J:lC\.ke ru~es for Gecuring th~ payment of the enmertainments tax and genero.lly for co.rrying, ·into_off'ect the provisions of this ;Regu~~tion, o.nd in po.rticuL~r- (0.) for the supply and usc of stam~G or stamped tickets or for the sto.mp- ing of tickets reQuired to be stamped o.nd for securing the dofo.ce- ment of sto.mps when used, (b) for the use of tickets cover~ing the o.dmission of ~ore thnn onG person 'o.nd the calculntion of the tax thereon, and for the payment of th tax on the transfer from one part of a place of entertainment to 8 I I , another and on payments for sents or other accommoda.tion, (0) for controlling the usc of barriers or rne c.ho ri Lc r-L (~-:-cont~ivo.nceG (including tho provention of the usc of t h e .~me barrier or mcchan- ica.l contrivnnco for p~yments of a differont a.rnount) and for securing proper rGccrds of admission by mOo.ns a£ barriorG ox mGchanic(l~ contrivnn- eGS; (d) for the renew(ll of damgccd or apoild stamps and fOr the ~rocedurc to be followod on Gpplico.tions for refund under this ReguJ_ation or (lny rules ma.de th2reunder; (0) for tho kecp~ng of nccounts of 0.11 stnmps us~d under this Regulntion~ (f) for the prosontntion nnd disposal of o.pplic~tions for exemption from paymdnt of the cntort:-l.inments tnxs or for the r-o f urid t ho r-o o r, made under r.h c " p.r o v i.a i.orio o f this Reg.- ulntion or ~ny rules m~de thercunde and (g) for the exemption from e~tertninoentQ tax o~ (lny cdQGS of ~ho audience ox spcctntors. (2) If [Ul.y person nuts in c ont r-n vc n e t Lo n of, fails to comply with, any rul~ made under section, he shall on ~onviction befor8 a rn.::Le;istrnte, be li~_lble in respect of each offence: to 0. f:::":;.w nO'G o x o o c d i.rig tltlO hundr rupees.