Section 12(1) in The Assam Amusements and Betting Tax Act, 1939
(1)The State Government may make rules, subject to the condition of previous publication, for securing the payment of the entertainments tax and generally for carrying into effect the provisions of this Chapter, and in particular-(a)for the supply and use of stamps or stamped tickets, of for the stamping of tickets sent to be stamped and for securing the defacement of stamps when used;(b)for the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for the payment of the tax on the transfer from one part of a place of entertainment to another and on payments for seats or other accommodation;(c)for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payment of a different amount), and for securing proper records of admission by means of barriers or mechanical contrivances;(d)for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainments to which the provisions of Section 3, sub-section (3), are applied or in respect of which the arrangements approved by the State Government for furnishing returns are made under Section 4;(e)for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund under this Chapter or under the rules made thereunder;(f)for the keeping of accounts of all stamps used under this Chapter;(g)for the presentation and disposal of applications for exemption from payment of the entertainments tax, or for the refund thereof, made under the provisions of this Chapter; and(h)for the rates of fees, for petitions, certificates and other matters.
