Section 3 in The Assam Amusements and Betting Tax Rules, 1939
3.
No person shall purchase any such stamp except from a person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps:Provided -(a)that nothing in this rule shall apply to a person purchasing such a stamp affixed to a ticket for the purpose of being admitted to an entertainment; and(b)that when the proprietorship of an entertainment changes hands, it shall be lawful for the new proprietor, after giving due notice to the prescribed officer, to purchase from the former proprietor within fifteen days from the date of such notice, the stock of unused stamps in the latter's possession.
