Section 14 in The Assam Amusements and Betting Tax Rules, 1939
14.
(1)The proprietor of an entertainment who has been allowed to make a consolidated payment of the entertainments tax under the provisions of sub-section (3) of Section 3 of the Assam Amusements and Betting Tax Act, 1939, shall not issue, or have in his possession at the place of entertainment any ticket, being a ticket authorising or intended to be used for the purpose of authorising any person to be admitted on payment to the entertainment, unless the price of admission is legibly printed, stamped, or otherwise marked on such ticket. For the purpose of this rule the price of admission means the price inclusive of the amount of the tax, and there shall be printed on every such ticket, as aforesaid, a statement that the price printed thereon, in accordance with the requirements of this rule, includes the tax.(2)Any such proprietor as aforesaid shall, within seven days from the date of an entertainment, furnish to the prescribed officer a return in respect thereof showing the gross sum received by him on account of payments for admission, and particulars of the gross sum so received shall be shown separately for each class of payment for admission.(3)The proprietor shall also forward to the prescribed officer a return showing the number and classes of season tickets issued, the period for which such tickets are available, and the gross sum realised thereby, at such times is the prescribed officer may determine.(4)The proprietor shall pay to the credit of the Government of Assam at such time and in such manner as may be fixed by the prescribed officer, the amounts, of the tax due. Intimating of such payment shall be given to the prescribed officer together with a statement showing the particular entertainments in respect of which payment is made and the amount due on account of each such entertainment.(5)The proprietor of a cinematograph shall furnish to the prescribed officer, a return in Form XVIII annexed to these rules showing the number of shows held during the preceding month and shall lodge the said return with the prescribed officer within 7 days of the close of the month to which it relatesBefore any proprietor furnished the return required under this rule, he shall pay into a Government Treasury the full amount of tax due by him under sub-section (1) of Section 3-A of the Act according to such return and shall furnish, along with the return, a treasury challan showing the payment of such amount.(6)The proprietor of a cinematograph shall furnish to the prescribed officer, a return in Form XIX annexed to these rules showing the amount of service charges collected during the preceding month and shall lodged the said return with the prescribed officer within 7 days of the close of the month to which it relates:Provided that before any proprietor furnishes the return required under this rule, he shall pay into a Government Treasury the full amount of tax due him under Clause (c) of sub-section (1) of Section 3 of the Act according to such return and shall furnish along with the return, a Treasury Challan showing the payment of such amount.
