Method of levy

Method of levy.

1. (1) Save as otherwise provided by this Act, no person shall be admitted to any entertainment to which the provisions of this Act apply, except with a ticket stamped with an impressed, embossed, engrved or adhesive stamp (not before used) denoting that the proper entertainment tax payable under section 3 has been paid.
2. (2) The State Government may, on the application of a proprietor of any entertainment in respect of which the entertainment tax is payable under section 3, permit the proprietor on such conditions as the State Government may think fit to impose, to pay the amount of the tax due:
   • (a) by a consolidated payment of such amount as the State Government may, regard being had to the nature of the entertainment, fix; or
   • (b) in accordance with returns of the payments for admission to the entertainment and in such manner as may be prescribed; or
   • (c) in accordance with the result of the stamping of tickets for admission by means of a mechanical contrivance constructed for the purpose and approved by the State Government.
3. (3) The provisions of sub-section
4. (1) shall not apply to any entertainment in respect of which the tax is payable in accordance with the provisions of sub-section (2).