Manner of payment

The Commissioner may, on such conditions as may be prescribed, require the proprietor to pay the amount of the tax payable under section 5 —

1. (a) in accordance with returns of the payments for admission to the entertainment and on account of tax; or
2. (b) in accordance with results recorded by any mechanical contrivance or electronic device, which automatically registers the number of persons admitted to the entertainment; or
3. (c) by means of stamps to be affixed on the tickets in the prescribed manner.