Section 4 in The Assam Amusements and Betting Tax Rules, 1939
4.
(1)The proprietor shall not issue, or have in his possession at the place of entertainment or at any place whereat tickets for the entertainment are sold, any ticket being a ticket authorising or intended to be issued for the purpose of authorising any person to be admitted to an entertainment, unless the price of admission and the statement required by this rule are legibly printed, stamped or otherwise marked on the ticket.For the purpose of this rule, price of admission means the price exclusive of the entertainments, tax and there shall be printed on every such ticket as aforesaid a statement that the price printed thereon in accordance with the requirements of this rule excludes the entertainments tax.(2)The proprietor shall affix the stamp on the ticket on the line of perforation and put the time and date seal on all the foils of the ticket in such a manner that the time and date seal on the second and third foils fall on the stamp itself.(3)The time and date seal on the ticket shall be given at the time of actual sale of the ticket and not before. If any stamp affixed on tickets contains more than one date seal such stamp shall not be accepted as valid and the proprietor shall have to affix fresh stamp of proper denomination on the second foil to the ticket and put the appropriate date and time seal on the same. Such stamps shall be destroyed by the prescribed officer after inspection of the same. The times and date seal shall be of such design as approved by the prescribed officer.
