Section 7 in The Gujarat Entertainments Tax Act, 1977
7. Admission to entertainment.
(1)Save as otherwise provided by this Act, where a tax under section 3 or section 4 [or section 6 or section 6A] [These words figures and letter were inserted by Gujarat 13 of 1993, Section 5.] is leviable, in respect of admission of a person to an entertainment, no person other than a person who has to perform any duty in connection with such entertainment shall be admitted to any entertainment, except,-(a)with a ticket, or complimentary ticket, as the case may be, issued in such manner and subject to such conditions as may be prescribed;(b)in special cases, with the approval of the State Government through a barrier which, or by means of mechanical contrivance which, automatically registers the number of persons admitted.(2)Except in the cases referred to [in sub-section (1) of section 6] [These words, brackets and figures were substituted for the words and figures 'in section 6' by Gujarat 17 of 1982, Section 4 (w.e.f. 01-04-1982).] and clause (b) of sub-section (1), no proprietor shall conduct the entertainment unless he has given security for such amount and in such manner as may be approved by the State Government.(3)Nothing in sub-section (1) or sub-section (2) shall be deemed to preclude the State Government from requiring security from the proprietor for the payment of the tax in any case.
