Section 18(2) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(2)In particular and without prejudice to the generality of the foregoing power, the State Government may make rules. -(a)for the supply and use of stamps or stamped or embossed tickets or for the stamping or embossing of tickets sent to be stamped or embossed or for securing the defacement of stamps when used;(b)for the use of ticket covering the admission of more than one person and the calculation of the tax thereon and for the payment of the tax on the transfer from one part of a place of entertainment to another and on payment for seats of other accommodation.(c)for controlling the use-of mechanical contrivances for payment for admission to an entertainment (including the prevention of the use of the same mechanical contrivance for payment of a different amount) and for securing proper records of such payments;(d)for the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietors of entertainments in respect of which the entertainment tax is payable and for requiring such proprietors to furnish security for payment of tax under sub-section (3) of section 6 and prescribing conditions for forfeiture of such security;(e)for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund under this Act or under the rules made thereunder;(f)for the keeping of accounts of all stamps used under this Act.(g)for the presentation and disposal of applications for exemption from payment of the entertainments tax or for the refund thereof;(h)for the collection of the entertainments tax under this Act and the powers to be exercised by the officers of the State Government in that behalf;(i)for laying down the number and class of persons who may be admitted to an entertainment without payment for admission or at concessional rates and the conditions subject to which they may be so admitted;
