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14. The proprietor shall not admit or cause or permit to be admitted to the entertainment, any person without a ticket with the stamp for the proper amount of the tax affixed to it unless the person is the holder of a pass entitling him to be admitted without payment and clearly marked "free'
Provided that maximum number of free passes which can be issued for entertainment shall be limited to 5 percent of the total number of seats available in each class.
15. The proprietor shall give not less than three days notice of the place, date, time and nature of the entertainment to the executive authority of the local authority concerned and the officer in charge of the police station having jurisdiction over the place.
16. The proprietor shall keep a register of entertainments tax stamps purchased and used in Form No.II and a register of tickets sold in Form No.III and shall submit to the local authority concerned a statement of entertainments tax stamps affixed to the tickets sold for admission in Form NO. II and Form No.III
17. The proprietor shall, at all reasonable times, on demand by any officer authorised by the local authority in this behalf produce or cause to be produced to that officer all books and records kept by the proprietor in Connection with any entertainment and all tickets and portions of tickets and all stamps for the time being in his possession and shall allow that officer to inspect and take an account of the same or to remove the same for the purpose of examination or inquiry.
18. A person who has been admitted to an entertainment shall upon demand made by an officer authorised to enter any place of entertainment under Section 9 of the Act during the course of or immediately before or after the entertainment, produce to such officer the portion of the ticket bearing a stamp defaced in accordance with the rules in this Part by virtue of which ticket he was admitted or the pass entitling him to be admitted without payments.
19. The local authority shall repay to the proprietor of any entertainment, the value of stamps that are returned by him without having been Cut, torn, defaced, diminished or otherwise spoiled or rendered unfit after deducting 5 nayepaise for each rupee or portion of a rupee on the aggregate value of the stamps and may reissue them for their face value.


Payment of the Tax on the Basis of Returns

20. Any proprietor wishing to enter into an arrangement for the payment of tax in the manner specified in the latter part of Clause (b) of Sub-section (1) of Section 5 of the Act shall apply to the local authority concerned not less than seven days before the entertainment, in Form No.IV furnishing details as to the place, date, time and nature of the entertainment and also the rates of payment for admission to it. Except in cases where the local authority concerned has by an order in writing exempted the proprietor from doing so, the application shall be accompanied by the tickets of all classes proposed for issue, the tickets of each class being printed in a different colour and bearing separate serial numbers. The local authority concerned, may for sufficient reasons condone the delay in the presentation provided it is presented at least 24 hours prior to the commencement of the entertainment.

21. The local authority Concerned shall, if it proposes to sanction the application fix the amount and the nature of the security to be furnished by the proprietor and the time within which such security should be furnished. When the Security is furnished, the local authority concerned shall grant the proprietor a permit in Form No. V.
22. When the permit is granted, any officer authorised in this behalf by the local authority concerned, shall impress with the official seal of the local authority, all the tickets sent by the proprietor along with his application and return them to the proprietor. The same procedure shall be adopted, in respect of the tickets that may subsequently be issued by the proprietor, and for this purpose such officer may require the proprietor to forward to him such tickets in such intervals as he may fix.
The sealed tickets remaining unsold shall be returned by the proprietor to the local authority. The accounts of tickets sold and those returned by the proprietor shall be maintained by the local authority.

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