Exemption from payment of entertainment tax for performing any duty inside the place of entertainment

No persons, other than those who have a duty to perform inside the place of ticket based entertainment or upon whom a duty has been imposed under this Act, may be admitted to any ticket based entertainment without a ticket or pass: Provided that, such persons who have a duty to perform inside the place of ticket based entertainment shall be distinguished from those persons who have entered the place of ticket-based entertainment through purchased ticket or a complimentary ticket. Provided also that, such persons shall be distinguished by way of special pass indicating the purpose of the entry or the entry of such person shall be permitted upon the approval of the Chief Commissioner.