Admission of persons to entertainments subject to tax.—(1) Save m the cases referred to in section 4, no pers… — ACT 20 OF 1961

Admission of persons to entertainments subject to tax.—(1) Save m the cases referred to in section 4, no person shall be admitted for payment to any entertainment where the payment is subject to entertainments tax, except—

5. Admission of persons to entertainments subject to tax.—(1) Save m the cases referred to in section 4, no person shall be admitted for payment to any entertainment where the payment is subject to entertainments tax, except— (a) with a ticket stamped with an impressed, embossed, engraved or adhesive stamp issued by the local authority indicating the proper tax for such ticket; or (b) in special cases, with the approval of the local authority, through a barrier which, or by means of a mechanical contrivance which, automatically registers the number of persons admitted, unless the proprietor of the entei tamment has made arrangements approved by the local authority for furnishing returns of the payments for admission to the entertainment and has given security approved by the local authority for the payment of the entertainments tax. (2) Nothing contained in sub-section (1) shall be deemed to preclude the local authority from lequiring security from the pioprietor of an entertainment foi the payment of the entertainments tax many other case.

Section 5