Amendment status not verified — confirm the current text below against the official source.
Provision as to persons admitted to the entertainment.— Every proprietor of an entertainment admitting a person free of payment or on payment of a reduced sum shall issue to such person a ticket showing clearly thereon the full charge for admission to the class to which the person is admitted. The tax shall be paid on such ticket in the same manner as if it were a ticket issued on payment of the full charge and the person admitted shall for the purpose of these rules be deemed to be the purchaser of the ticket: Provided that when a child not exceeding five years in age is admitted free of payment, he shall be exempted from the payment of the tax. 7 Inserted by (Amendment) Rules, 1997 [Official Gazette, Series I No. 41 (Extraordinary 3). dt. 9-1-97]. 8 Substituted Ibid. The original rule 21 reads as follows: “21. Payments under section 4 (2). — All payments made in accordance with the provisions of sub-section (2) of section 4 of the Act, shall be made to the prescribed officer within ten days of the date of the entertainment at such time and place and in such manner as he shall require.” Manual of Goa Laws (Vol. II) – 151 – Entertainment Tax Act and Rules