Section 10 in Haryana Municipal Entertainment Duty Act, 2019
10. Method of levy.
(1)Save as otherwise provided by this Act, no person shall be admitted on payment to any entertainment where the payment for admission is subject to entertainment duty except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp (not used before) issued by the Government for the purposes of revenue and denoting that the proper entertainment duty has been paid.(2)The Government may, on an application by the proprietor, permit such proprietor, on such conditions, as it may specify, to pay the entertainment duty-(a)by a consolidated payment of a percentage not exceeding fifty per centum of the gross payment for admission to the entertainment at the rate in force during the period concerned; or(b)in accordance with the returns of the payments for admission to the entertainment; or(c)in accordance with the results recorded by any mechanical contrivance that automatically registers the number of persons admitted.(3)If the prescribed authority is satisfied that the entertainment duty has not been correctly levied, collected or paid, it may, within a period of five years from the date the entertainment duty had become due, after giving the proprietor a reasonable opportunity of being heard, proceed to levy the amount of entertainment duty due and recover the same.
