Power to make Rules and Penalty for their breach

(I) The Government may make rules for securing the payment of the entertainment tax and generally for carrying into effect the provisions of the Act and in particular - (a) for the suppl y and use of stamps or stamped tickets or for the stamping of tickets and for securing the defacement of stamps when used; (b) for classification of entertainments for the purpose of bringing uniformity in realisation of the entertainment tax; (c) for the use of tickets coverin g the admission of more than one person and the calculation of the entertainment tax thereon; (d) for con troll ing the use of barriers or mechanical contrivance (including the prevention of the use of the same barrier or mechanical contrivance for payment of a different amount), and for securing proper records of admission by means of barriers or mechanical contrtvance. (e) for the checking of admission, the keeping of accounts and the furnishing of returns by the priprietors of entertainments to which the provisions of sub-section (2) of section 5 are applied or in respect of which the arrangements approved by the Government for furnishing returns are made under the said provisions; (f) for the renewal of damaged or spoiled stamps; (g) for the keeping of accounts of all stamps used under this Act, (h) for the presentation and disposal of applications for exemption from payment of the entertainment tax, made under the provisions of this Act; (i) for the exemption from the entertainment tax of any class of the audience or spectators. (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 two hundred rupees.