Procedure for payment of advertisement tax to State Government.-

(1) Subject to other provisions of this Act, the proprietor shall at such time and in such manner as may be prescribed, forward to the 1[prescribed authority] a return stating the total number of advertisements exhibited at a show and shall at the prescribed time pay to the 2[prescribed authority] the amount of tax for that show. (2) The proprietor shall maintain such records in such manner and in such form as may be prescribed.