Amendment status not verified — confirm the current text below against the official source.
Transfer of seat.— When the purchaser of any ticket admitting him to one part of an entertainment wishes to transfer to another part of the entertainment for which the price of admission is higher and taxable, the proprietor shall issue him a second ticket stamped with a stamp of the value of the difference between the tax leviable on the second ticket and that leviable on the first. In case no tax was levied on the first ticket on 3 Substituted by (Amendment) Rules, 1988 (O. G., Series I No. 24 dated 11-10-88). The original sub-clause (a) reads as follows: “(a) the price of admission, the stamp duty if leviable thereon, and the total amount recoverable from the purchaser”. 4 These words have been inserted Ibid. Manual of Goa Laws (Vol. II) – 148 – Entertainment Tax Act and Rules account of the price of admission of the same ticket being not subject to tax, it will be calculated on the total amount of the price of admission recovered from the purchaser of both the tickets and the same tax will be paid by affixing on the second ticket the stamps corresponding to the full value of tax due. The purchaser shall retain the portion of the first ticket returned to him under sub-rule (2) of rule 13.