(1) The Provincial Government may make rules for securing the payment of the c· c· ntertainments tax and gcnc… — ASSAM ACT VI OF 1939

(1) The Provincial Government may make rules for securing the payment of the c· c· ntertainments tax and gcncrallv for carrying into effect the provisions of this chaptc:r, and in particular-

12. (1) The Provincial Government may make rules for securing the payment of the c· c· ntertainments tax and gcncrallv for carrying into effect the provisions of this chaptc:r, and in particular- ( a) for the supply and use of stamps or stamped tickets, or for the stamping of tickets sent to be stamped ; and for the defacement of stamps when used ; (b) for the use of tickets covering the admission of more than one person and the calculation of the tax thereon ; and for the payment of the tax on the transfer from one part of a place of entertainment to another and on payments for seats or other accommodation ; (c) for controlling the use of barriers or mechanical contrivances (inciuding the prevention of the use of the same barrier or mechanical contrivance for payml'nts of a different amount), and for securing proper records of admission by means of barriers or mechanical contrivances ; (d) for the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietors of entertainments to which the provisions of sectiC'n 3, fub-section (3), are applied or in respect of which the arrangements approved by the Provincial Government for furnishing returns are made under section 4 ; (e) for the renewal of damaged or spoiled stamps and Jor the procedure to be followed on applications for refund under this chapter or under the rules made thereunder ; (/) for the keeping of accounts of all stamps used under this chapter; and (g) for the presentation and disposal of applications for exemption from pa}ment of the entertainments tax, or for the refund thereof; made under the provisions of this chapter. (2) If any person acts in contravention of, or fails to comply with, any such rules, he shall, on conv1ction before a l\Iagisu-ate, be liable in respect of each offence to a fine not fiye hundred rupees. Power to P.ovincial Government to delegate cerrain powers. DdinitionJ ,

Section 12