Section 4(1) in The Assam Amusements and Betting Tax Rules, 1939
(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.
