Section 11 in The Assam Amusements and Betting Tax Rules, 1939
11.
Any reference in these rules to admission to a place of entertainment or to a person admitted to a place of entertainment shall be deemed to include a reference to the admission to another part of the place of entertainment, for admission to which part a payment involving payment of entertainment tax or more entertainments tax is required of a person who has been admitted to one part of that place of entertainment and to such a person admitted to such another part of the place of entertainment, and these rules shall have effect accordingly.
