Section 9(2) in The Assam Amusements and Betting Tax Rules, 1939
(2)Unless the proprietor of the entertainment has made arrangements approved by the Provincial Government for furnishing returns of payment for admission and has given security to their satisfaction for the payment of the entertainment tax, he shall, before issuing any such season ticket as aforesaid affix thereto a stamp denoting the proper amount of entertainments tax chargeable thereon and shall deface the stamp by writing in ink on the face thereof the date of issue of the ticket, and any such stamp shall not be required to be defaced at the time of admission to the entertainment in the manner prescribed in sub-rule (4) of Rule 7.
