Section 7 in The Assam Amusements and Betting Tax Act, 1939
7. Manner of payment.
(1)The entertainments tax shall be charged in respect of each person admitted for payment, and, in the case of admission by stamped ticket, shall be paid by means of the stamp on the ticket and in the case of admission otherwise than by stamped ticket, shall be calculated and paid on the number of admissions.(2)The entertainments tax, in the case of admission otherwise than by stamped ticket, shall be recoverable from the proprietor.(3)Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or anything combined with the right of admission to any entertainment, or involving such right of admission without further payment or at a reduced charge, the entertainment tax shall be paid on the amount of the lump sum, but where the State Government is of opinion that the payment of a lump sum or any payment for ticket, represented payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which the tax has not been in operation, the tax shall be charged on such an amount as appears to the State Government to represent the right of admission to the entertainment in respect of which the entertainment tax is payable.(4)The tax referred to in sub-section (1) of Section 3-A and in Clause (c) of sub-section (1) of Section 3 shall be paid in such manner and by such time as may be prescribed.
