Panchayat:Repo18/vol2-page0259

7. Save as provided by the rules in this Part, no person shall mark or cause or permit to be marked in any manner any stamp referred to in Clause (a) of sub-section (1) of Section 5 of the Act.
8. The proprietor shall not issue or cause or permit to be issued any ticket being a ticket authorising a person to be admitted to an entertainment unless the price of admission and the statement hereinafter mentioned are legibly printed, stamped or otherwise marked on the ticket.
For the purpose of this rule "price of admission" means price exclusive of the entertainments tax and there shall be marked on every such ticket a statement that the price marked thereon excludes the entertainments tax.
9. The proprietor shall not issue or cause or permit to be issued to any person any stamp referred to in Clause (a) of sub-section (1) of Section 5 of the Act otherwise than securely affixed to a ticket issued for the purpose of authorising admission to an entertainment.
10. The proprietor Shall not, on any payment for admission to an entertainment being made, issue or cause or permit to be issued in respect of that payment any ticket authorising admission to the entertainment, other than a ticket to which is affixed a stamp indicating the proper amount of entertainments tax chargeable in respect of that payment.
11. (1) Save as provided by the rules in this Part, no stamp affixed to a ticket and indicating the proper entertainments taxpayable in respect thereof shall be defaced, cut, torn or diminished before the ticket to which it is so affixed is issued and the proprietor shall not admit or cause or permit to be admitted any person to the entertainment by virtue of a ticket bearing a stamp which has been defaced, cut, torn or diminished.
(2) No person, being the holder of a ticket, to which a stamp is affixed, issued for the purpose of authorising admission to an entertainment, shall deface, cut, tear or diminish the stamp, or cause or permit to be defaced, Cut, torn or diminished.
(3) The proprietor shall cause the tickets of all persons about to be admitted to the entertainment to be collected and every person about to be admitted by means of a stamped ticket shall immediately before admission to the entertainment deliver the ticket with the stamp affixed to the person who is collecting the tickets.
(4) When a ticket is so collected, the proprietor shall forthwith cause the stamp on the ticket to be defaced by tearing the ticket into two portions across the stamp. One portion of the ticket shall be returned to the person to be admitted to the entertainment and the other portion shall be retained, and kept by the proprietor until mid-day following the conclusion of the entertainment. The portion so retained and kept shall be destroyed immediately thereafter.
12. (1) Where any ticket purporting or intended to authorise the admission to the entertainment of more man one person is issued, the ticket shall be clearly marked with the number of persons so authorised to be admitted and the total price charged for the ticket, and the proprietor shall not admit or cause or permit to be admitted to the entertainment by virtue of that ticket a greater number of persons than that marked on the ticket.
(2) For the purpose of calculating the entertainments tax chargeable in Such a case, there shall be deemed to be as many payments for admission as there are persons authorised to be admitted under the ticket and each of these payments shall be deemed to be equal in amount to the total price charged for the tickets divided by the total number of persons so authorised. For the purpose of this rule, two children over three years and under twelve years of age each shall be considered to be equivalent to one person.
13. (1) Where the entertainments tax is calculated on a lump sum paid for a season ticket, or for a ticket authorising admission to any entertainment during a certain period of time, the ticket shall, before being issued be marked with the name of the person to whom it is to be issued.
(2) Before any such season or other ticket is issued, a stamp indicating the proper amount of entertainments tax chargeable thereon shall be affixed thereto and the proprietor shall deface the stamp or cause it to be defaced by writing in ink on the face thereof the date of issue of the ticket and any stamp so defaced shall not be required to be defaced again at the time of admission to the entertainment in the manner prescribed in sub-rule (4) of Rule 11.