Amendment status not verified — confirm the current text below against the official source.
(1) The Provincial Government may make rules for securing the payment of the c·ntertainments tax and gcnc- rallv for carrying into effect the provisions of this chaptc:r, and in particular- ( a) for the supply and use of stamps or stamped tic- kets, or for the stamping of tickets sent to be stamped ; and for securin~ the defacement of stamps when used ; (b) for the use of tickets covering the admission of more than one person and the calculation of the tax thereon ; and for the payment of the tax on the transfer from one part of a place of entertain- ment to another and on payments for seats or other accommodation ; (c) for controlling the use of barriers or mechanical contrivances (inciuding the prevention of the use of the same barrier or mechanical contrivance for payml'nts of a different amount), and for securing proper records of admission by means of barriers or mechanical contrivances ; (d) for the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietors of entertainments to which the pro- • visions of sectiC'n 3, fub-section (3), are applied or in respect of which the arrangements approv- ed by the Provincial Government for furnishing returns are made under section 4 ; (e) for the renewal of damaged or spoiled stamps and Jor the procedure to be followed on applications for refund under this chapter or under the rules made thereunder ; (/) for the keeping of accounts of all stamps used under this chapter; and (g) for the presentation and disposal of applications for exemption from pa}ment of the entertain- ments tax, or for the refund thereof; made under the provisions of this chapter. (2) If any person acts in contravention of, or fails to comply with, any such rules, he shall, on conv1ction before a l\Iagisu-ate, be liable in respect of each offence to a fine not c~~ceuing fiye hundred rupees. • Power to P.ovincial Government to delegate cerrain powers. DdinitionJ, • 6