Section 9 in The Assam Amusements and Betting Tax Rules, 1939
9.
(1)Where the duly is calculated on a lump sum paid for a season ticket, or for a ticket authorising admission to any entertainment during a certain period of time, the proprietor shall before issuing the ticket mark it with the name of the person to whom it is to be issued.(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.
