Rules

(1) The State Government may make rules for securing the payment of the entertainments tax and generally for carrying into effect the provisions of this Act, and in particular; (a) For the supply and use of stamps or stamped tickets 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 tax thereon; and for the payment of the tax on transfer from one part of a place of entertainment to another and on payments for seats or other accommodation; (c) for controlling the use or barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of barriers or mechanical contrivances; (d) for the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietors of entertainments to which the provisions of section 5, sub-section (2), are applied or in respect of which the arrangements approved by the State Government of furnishing returns are made under section 7; (e) for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund under this Act or under the rules made thereunder; (f) for the keeping of accounts of all stamps used, under, this Act; (g) for the presentation and disposal of application for exemption from payment of the entertainments tax, or for the refund thereof made under the provisions of this Act; and (h) for the rates of fees, for petitions, certificates and other matters, (2) If any person acts in contravention of, or fails to comply with any such rules, he shall, on conviction before a Magistrate, be liable in respect of each offence to a fine not exceeding Rs. 500; and (3) Every rule made, under this section shall be laid, as soon as may be, after it is made before the Nagaland Legislative Assembly while it is in session for a total period of fourteen days, which may be comprised in one session or in two successive sessions, and if before expiry of the Nagaland Legislative Assembly agree in making any modification in the rule or the Nagaland Legislative Assembly agree what the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect as the case may be; so however, that any such modification or annulment shall have without prejudice to the validity of anything previously done under the rule.