Manner of admission and payment

(I) Save as otherwise provided in this Act, no person, other than a person who has some duty to perform in connection with the entertainment or a duty imposed upon him by law, shall be admitted to any entertainment, except with a ticket denoting that the proper entertainment tax payable under section 3 or section 4 has been paid. (2) The Government may, on such conditions as may be prescribed, require the proprietor to pay the amount of the entertainment tax due eith,,::---- (a) by stamping the tickets with a seal or with an impressed, embossed, engra ved or adhesive stamp (not used before) issued by the Government for the purpose of revenue and denoting that the proper entertaimnent tax payable under section 3 or section 4 has been paid, or (b) in accordance with return s of the payments for admission to the entertainment and on account of the tax; or (c) by a consolidated payment of a percentage, to be fixed by the Government of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the tax; or (d) in accordance 'with results recorded by any mechanical contrivance which automatically registers th e number of persons admitted. (3) For the purpose of bringing uniformity in the realisation of entertainment tax the Government shall classify the entertainments 'in the manner prescribed. (4) The decision of the Government under sub-section (3) shall be final and shall not be guestioned .in any Court of law.