Panchayat:Repo18/vol2-page0261

Rule 30 LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962 261 23. The tickets shall be serially numbered and they shall run on consecutively from performance to performance until the series is completed: Provided that if in any place of entertainment the system of advance booking is in force the tickets for each performance in a day may be serially numbered and each such series of tickets shall run on Consecutively from performance to performance for which they are numbered until the series is completed. 24. Tickets for payment of the difference in the case of admission from a lower to a higher class shall also be serially numbered in the manner specified in Rule 23 and these tickets shall be shown separately in the register of tickets in Form No.III and in the return of tickets specified in the permit in Form No.V. 25. The security furnished under Rule 21 shall be maintained in full so long as the permit continues to be in force and shall be liable to forfeiture either in full or in part if the returns are not furnished on the due date along with the receipt for the tax or if the returns are found to be inaccurate and no reasonable or satisfactory excuse is furnished for such delay or inaccuracy. The security shall also in the event of default, be liable to adjustment towards the tax due at any time without previous intimation). 26. (1) The proprietor shall keep true and correct accounts and submit the returns in the manner specified in the permit in Form No.V and shall also abide by and comply with, all the conditions specified therein. (2) The proprietor shall pay the amount of tax due to the local authority at such times and in such manner as it may fix. 27. The proprietor shall not issue or cause or permit to be issued any ticket being a ticket authorising any person to be admitted to the entertainment, unless the price of admission and the statement hereinafter mentioned are legibly printed, stamped or otherwise marked on such a ticket and if the ticket should be impressed with the official seal of the local authority concerned unless it has been so impressed. For the purpose of this rule "price of admission" includes the tax due on the total sum paid for admission and there shall be marked on every such ticket a statement that the price marked thereon includes the tax. 28. The proprietor shall also forward to the Executive Authority concerned a return in Form No. VI showing the number and classes of season tickets issued, the period for which such tickets are available and the gross sum realised thereby along with the return for the first of the series of entertainments for admission to which such season tickets are valid. If any season ticket is issued subsequently during the course of the series of entertainment for which the season ticket is valid it shall be shown in the return to be sent for the entertainments which takes place next after the issue of the ticket. 29. (1) The proprietor shall not admit or cause or permit to be admitted to the entertainment any person without a ticket unless a person is the holder of a pass entitling him to be admitted without payment and clearly marked "free". (2) The proprietor shall cause the tickets of all persons about to be admitted to the entertainment to be collected and every such person shall, immediately before admission to the entertainment, deliver the ticket to the person who is collecting the tickets. When a ticket is so collected, 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 midday following the conclusion of the entertainment. The portion so retained and kept shall be destroyed immediately thereafter. (3) 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 by virtue of which ticket he was admitted or the pass entitling him to be admitted without payment. 30. The proprietor shall keep registers of payment for admission in Form No. Ill and shall submit to the local authority returns in Form No. Ill.