Admission to entertainments

No person shall be admitted to any entertainment where the payment for admission is subjected to the entertainments tax, except: - (a) with a ticket stamped with an impressed, embossed, engraved, or adhesive stamp (not before used) issued by the State Government for the purpose of revenue and denoting that the proper entertainments tax has been paid; (b) in special cases with the approval of the State Government, through a barrier which, or by means of a mechanical contrivance which automatically registers the number of persons admitted, unless the proprietor of the entertainment has made arrangements approved by the State Government for furnishing returns of payments for admission to the entertainment and has given security up to an amount and in a manner approved by the State Government the payment of the entertainments tax; Provided that the provisions of this section shall not apply to the proprietors and the officers of the Government on duty.