Power to make rules

Power to make rules.--(1) The Government may, [after previous publication,] make rules generally for carrying out the provisions of this Act.

1. (2) In particular and without prejudice to the generality of the foregoing power, it may make rules—
   • (a) for the supply and use sf stamps or stamped ticket if required in connection with the levy of entertainments duty or for the stamping of tickets sent 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 duty thereon for the payment of the duty on the transfer from one part of a place of entertainment to another ;
   • (c) for controlling the use of mechanical contrivances including the prevention of the use of the same mechanical contrivances for paymentj of a different amount and for securing proper records of admissions by means of mechanical contrivances ;
   • (d) tor the checking of thc admission, the keeping of accounls and furnishing of returns by the proprietors of entertainments in respect of which entertainments duty is payable in accordance with the provisions of this Act ;
   • (e) for renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund ;
   • (f) for the keeping of accounts of all stamps used under this Act ;
   • (g) for prescribing the form of a ticket, pass or token authorising admission to an entertainment ;
   • (h) for the presentation and disposal of applications for exemption from payment of the entertainments duty or for the refund thereof ;
     • (i) for the exemption from the entertainments duty on military personnel in uniforms and the students ;
   • (j) for the exemption from entertainment duty on students for the shows of purely educational purposes ;
   • (k) for the collection of entertainmtnts duty under this Act and the powers to be exercised by the officers of Government in that behalf ;
2. (1) for assessment of payment for admission in case of free and concessional entries by prescribed authorities ;
   • (m) for specifying the authorities who would be competent to compound offences under section 15.