Section 13(2) in The Assam Amusements and Betting Tax Rules, 1939
(2)A person who has been admitted to an entertainment in respect of which the proprietor has not made arrangements approved by the Provincial Government for furnishing returns of payments for admission, and given security to their satisfaction for the payment of the entertainments tax, shall upon demand made during the course of, or immediately before, or after the entertainment, produce before any officer mentioned in Clause (1) of this rule the ticket, badge, card of admission, voucher or document by means of which he was admitted or portion of the ticket by means of which he was admitted, bearing a stamp defaced in accordance with sub-rule (4) of Rule 7.
