Amendment status not verified — confirm the current text below against the official source.
Manner of payment: – (1) The proprietor shall be liable to pay the amount of tax payable under this Act, – (a) In the case of admission by stamped tickets, by means of stamps to be affixed on the tickets in the prescribed manner; or (b) In accordance with the returns of the payment for admission to the entertainment and on account of tax; or (c) In accordance with the result accorded by any mechanical contrivance or electronic device, which automatically registers the number of persons admitted to the entertainment. (2) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or anything combine with the right of admission to any entertainment, or involving such right of admission without further payment or at a reduced charge the entertainment - 7 - Ex-217/2013 tax shall be paid on the amount of the lump sum, but where the Commissioner is of opinion that the payment of a lump sum or any payment for ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which the tax has not been in operation, the tax shall be charged on such an amount as appears to the Commissioner to represent the right of admission to the entertainments in respect of which the entertainment tax is payable.