Section 1958(b) in The Maharashtra Entertainments Duty Act, 1923
(b)the proprietor of which has undertaken -(i)to issue tickets with the inscriptions "for students and children only" and showing thereon the date and time of the show and ail other information on the ticket as required by the rules made under the Act;(ii)to maintain separate account regarding the issue of such tickets in respect of each show and to submit them to the officer specified in that behalf along with the certificates produced by the students as aforesaid;(iii)to pay to Shri Sadashiv J. Row Kavi, Amod House, Ground Floor, 8, Keluskar Road, North, Bombay 28, a sum equivalent to the amount of entertainments duty leviable on its exhibition, and