Section 8(2) in The Assam Amusements and Betting Tax Rules, 1939
(2)For the purpose of calculating the entertainments tax chargeable in such a case there shall be deemed to be as many payments for admission as there are persons authorised to be admitted under the ticket, and each of these payments shall be deemed to be equal in amount to the total price charged for the ticket divided by the total amount of the persons so authorised.
