Section 7 in The Assam Amusements and Betting Tax Rules, 1939
7.
(1)Subject to the provisions of these rules, the proprietor shall not deface, cut, tear or diminish any stamp affixed to a ticket and denoting the proper entertainments tax payable before the ticket to which it is affixed is issued, or admit any person to an entertainment with a ticket bearing a stamp which has been defaced, cut, tom or diminished.(2)No person being holder of a ticket to which a stamp is affixed issued for the purpose of authorising admission to an entertainment shall deface, cut, tear, or diminish the stamp.(3)The proprietor shall collect the tickets of all persons about to be admitted to the entertainments and every person about to be admitted by means of a stamped ticket shall immediately before admission to the entertainment deliver the ticket with the stamp attached to the person who is collecting the tickets.(4)When a ticket is so collected, the proprietor shall forthwith deface the stamp on the ticket by tearing the ticket on the line of perforation into two portions across the stamp. The second foil shall be retained by the proprietor and the third or outer-foil returned to the purchaser who shall retain it until he has left the place of entertainment. The second foil thus retained shall be preserved for inspection and to be destroyed by the officer concerned after inspection.(5)Daily report of sales of tickets. A daily report of sale of tickets shall be furnished by the proprietor to the prescribed officer on the day following the entertainment before 12 noon and in Form I-B annexed to these rules.The offer-in-charge will verify these reports by checking them with the first foils. He will check the two foils to see that no ticket has been issued without the necessary stamp. He shall demand the second foils of all tickets entered as sold in the report. He shall also check the Stamp Register and see that this tallies with the stamp used in the ticket book.
