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entitling him to admission without payment. The proprietor shall on demand provide such officer with a pass entitling him to admission without payment and clearly marked "free":
Provided that the failure of the proprietor to comply with the demand shall not prevent such officer from entering the place of entertainment without making any payment and discharging his duty.
49. Any person who commits a breach of any of these rules or of any of the conditions of the permit in Form Nos. V and VII or any of the certificates in Form Nos. I, IX, X and XI shall on conviction by a Magistrate be punishable with fine which may extend to one hundred rupees.
50. Where a form has been prescribed by these rules for the keeping or maintaining of any register or for the submission of any return, only the appropriate form shall be used for the purpose.
51. Where a permit or certificate granted under these rules is lost or accidently destroyed, a duplicate of the permit or certificate, as the case may be, may be granted on payment of a fee of one rupee and the same shall be superscribed duplicate.
52. The service on a proprietor of any notice, summons or order under the Act or the rules made thereunder may be effected in any of the following ways, namely:-
(a) by giving or tendering it to such proprietor or his manager or his clerk or agent; or
(b) if such proprietor or his manager or clerk or agent is not found, by leaving it at the place of entertainment or last known place of residence of by giving or tendering it to Some adult member of his family; or
(c) if the address of such proprietor is known by sending it to him by registered post; or,
(d) if none of the modes aforesaid is practicable by affixing it in Some conspicuous place of his last known place of entertainment or residence.
53. (1) Any officer authorised by the local authority concerned may require any person whose evidence he considers necessary for the purpose of any enquiry under the Act or the rules made thereunder to appear before him and give evidence. Such officers may examine such person on oath or affirmation.
(2) Such officer shall have all the powers conferred on a court by the Code of Civil Procedure, 1908 for the purpose of securing the attendance of persons or the production of documents.
(3) Such officer shall issue a summons for the production of documents or the appearance of any person.
54. Aperson other than the proprietor appearing before an Officer, in pursuance of a summons to give evidence or produce documents in an enduiry under the Act or the Rules made thereunder shall be paid from the funds of the local authority concerned travelling allowance and batta at such rates as may be fixed by the State Government from time to time.


See Rule 5(2)

Certificate of composition of the entertainment tax

This is to certify that the proprietor of the entertainment specified below has paid the tax by composition:-
(1) Name of the proprietor
(2) Description of the entertainment
(3) Date
(4) Place
2. This certificate must not be used for any entertainment other than that specified above, and it must be exhibited in a prominent position at the public entrance to the place of entertainment at the time the public are admitted and during the entertainment.
No correction or erasure of any kind must be made or allowed to be made in this certificate.


Signature of the Officer Designation

Date :

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