Amendment status not verified — confirm the current text below against the official source.
(1) The State Government may make rules for securing the payment of the entertainments tax and the show tax and generally for carry- ing into effect the provisions of this chapter, and in particular---- (a) for the supply and use of stamps or stamped tickets, or for the stamping of tickets sent to be stamped ; and for secur- ing the defacement of stamps when used ; (b) for the use of tickets covering the admission of more than one persons and the calculation of the tax thereon ; and for the payment of the tax on the transfer from one part of a place of entertainment to another and on payments for seats or other accommodation ; (c) for controlling the use of barriers or mechanical contriv- ances ( including the prevention of the use of the same barrier or mechanical contrivance for payments of a dif- ferent amount), and for securing proper records of admis- sion by means of barriers or mechanical contrivances ; (d) for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of enter- tainments to which the provisions of section 7 are applied or in respect of which the arrangements approved by the State Government for furnishing returns are made under section 8 ; (e) for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund under this chapter or under the rules made thereunder ; Power to make rules. 45 of 1860. 9 (f) for the keeping of accounts of all stamps under this chapter ; and (g) for the presentation and disposal of applications for exemption from payment of the entertainments 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 conviction before a Magistrate, be liable in respect of each offence to a fine not exceeding five hundred rupees.