Section 3(5) in The Assam Amusements and Betting Tax Act, 1939
(5)Levy of entertainment tax on complimentary passes or tickets. - Entertainments tax shall be charged, levied and paid on all free or complimentary passes or tickets by whatever name called, issued by the proprietor, exhibitor or organiser of the entertainments in respect of admission without payment to a seat or other accommodation therein.
