Section 10 in The Jammu and Kashmir Entertainments Duty Act, 1959
10. Entertainment duty.
(1)save as otherwise provided by this Act, no person shall be admitted on payment to any entertainment where the payment for admission is subject to entertainments except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp (not used before) issued by the Government for the purpose of revenue and denoting that the proper entertainments duty has been paid.(2)The Government may, on the application of the proprietor of any entertainment, in respect of which the entertainments duty is payable, permit the proprietor on such conditions as the Government may prescribe, to pay the entertainments duty-(a)by consolidated payment of a percentage not exceeding [75%] [Substituted by Act XIV of 1974, Section 11 for '50%'.] of the gross payment for admission to the entertainment at the rate in force during the period concerned; or(b)in accordance with the returns of the payments for admission to the entertainment; or(c)in accordance with the results recorded by mechanical contrivance that automatically registers the number of person admitted.
