Section 14(1) in The Assam Amusements and Betting Tax Rules, 1939
(1)The proprietor of an entertainment who has been allowed to make a consolidated payment of the entertainments tax under the provisions of sub-section (3) of Section 3 of the Assam Amusements and Betting Tax Act, 1939, shall not issue, or have in his possession at the place of entertainment any ticket, being a ticket authorising or intended to be used for the purpose of authorising any person to be admitted on payment to the entertainment, unless the price of admission is legibly printed, stamped, or otherwise marked on such ticket. For the purpose of this rule the price of admission means the price inclusive of the amount of the 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, includes the tax.
