Admission to entertainments

8. No person liable to pay an entertainment tax shall be admitted to an entertainment, expect--

1. (a) with a ticket stamped with an impressed, embossed, engraved or adhesive stamp (not before used) issued by the State Government for the purpose of revenue and denoting that the proper entertainments tax has been paid,
2. (b) in special cases, with the approval of the State Government, through a barrier which, or by means of a mechanical contrivance which, automatically registers the number of persons admitted, unless the proprietor of the entertainment has made arrangements, approved by the State Government, for furnishing returns of the payments for admission to the entertainments and in the case of cinematograph exhibition, also returns of admission to seats or other accommodations without payment on free or complimentary passes or tickets and has given security upto an amount and in a manner approved by the State Government for the payment of the entertainments tax.