Power to make rules

(1) The Chief Commissioner may make rules for securing the payment of the entertainments tax and generally for carrying into effect the provisions of this Regulation, and in particular— (a) for the supply and use of stamps or stamped tickets or for the stamping of tickets required to be stamped and for securing 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 (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of barriers or mechanical contrivances; (d) for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund under this Regulation or any rules made thereunder; (e) for the keeping of accounts of all stamps used under this Regulation; (f) for the presentation and disposal of applications for exemption from payment of the entertainments tax or for the refund thereof, made under the provisions of this Regulation or any rules made thereunder; and (g) for the exemption from entertainments tax of any class of the audience or spectators. (2) If any person acts in contravention of, or fails to comply with, any rule made under this section, he shall on conviction before a magistrate, be liable in respect of each offence to a fine not exceeding two hundred rupees.