Amount payable on lumpsum subscription as contributions or on season tickets

Where the payment for admission to an entertainment is made by means of a lump sum, paid as a subscription or contribution to any society or for season tickets, the entertainment tax shall be paid on the amount of the lump sum but where the Government is of the opinion that the payment of a lump sum or any payment for a ticket represents paymen t for other privileges, rights or purposes besides the admission to an entertainment, the tax shall be charged on such amount as appears to the Government to represent the right of admission to entertainments in respect" of which th e entertainment tax is payable.