Section 18 in The Assam Amusements and Betting Tax Rules, 1939
18.
Every proprietor of an entertainment shall, when more than ten per cent of the tickets for any class or seal for an entertainment are issued as complimentary tickets, submit to the prescribed officer, within 10 days from the date of performance of the entertainment, a return of such tickets in Form IV, giving reasons for issuing the same such return shall be exclusive of the number of complimentary tickets claimed under any lease for the time being in force in respect of the place where the entertainment is held.
