Section 6 in The Assam Amusements and Betting Tax Rules, 1939
6.
The proprietor shall not, on any payment for admission to the entertainment being made, issue in respect of that payment any ticket authorising admission to the entertainment other than a ticket to which is affixed a stamp denoting the proper amount of entertainment tax chargeable in respect of the payment; provided that this rule shall not apply in any case where the proprietor of the entertainment has made arrangements for furnishing returns of the payments for admission and has given security to the satisfaction of the Provincial Government for the payment of the entertainment tax.
