Admission to entertainment

Admission to entertainment.-

1. (1) No person shall be admitted to any entertainment except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp or, as the case may be, ticket roll issued by the State Government, denoting that the proper entertainments tax payable under section 3 has been paid: Provided that the State Government may, by general or special order, exempt any class of entertainment or any entertainment from the operation of this section.
2. (2) The State Government may, on the application of a proprietor of any entertainment in respect of which the entertainments tax is payable under section 3, permit the proprietor to pay the amount of the tax due by means of a consolidated payment or in such other manner as may be prescribed, instead of by stamps.
3. (3) The provisions of sub-section
4. (1) shall not apply to an entertainment in respect of which the tax due is payable in accordance with the provisions of sub-section (2).