Power to make rules

(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for the form of returns, the manner of payment of tax, the procedure for inspection, and the manner of filing appeals. (1) Every proprietor of an entertainment shall furnish to the prescribed authority such return or returns of the payment for admission in such manner and by such dates as may be prescribed. (2) If any proprietor of an entertainment having furnished a return under sub-section (1), discovers any omission or wrong statement therein, he may furnish a revised return at any time before the order of assessment is passed. (1) Subject to such rules as may be prescribed, the prescribed authority may, either before or after assessment, require any assessee / proprietor to produce before it any accounts, registers or documents to furnish any information relating to financial transactions of the assessee / proprietor in respect of his entertainments including transactions with the producer or distributor of films, printing of tickets including complimentary tickets. sales of tickets including complimentary tickets and realisation of payment for admission or entertainments tax, the profit derived from the entertainments as may be necessary for the purpose of this Act and assessee / proprietor shall comply with such requirements. (2) All accounts, registers, documents and tickets mentioned in sub-section (I) shall, at all reasonable times, be open to inspection by the prescribed authority, which may take or cause to be taken such copies of or extracts from the accounts, register or documents as it may consider necessary. (3) If any person prevents or obstruct the entry of the inspecting officer, he shall, ii, addition to any other punishment .to which he is liable under any law for the time being in forge, be punished with fine which may extend to two thousand rupee.