Section 20(2) in The Jammu and Kashmir Entertainments Duty Act, 1959
(2)In particular and without prejudice to the generality of the foregoing power, it may make rules-(a)for the supply and use of stamped or stamped ticket if required in connection with levy of entertainments duty or for the stamps of tickets sent to be stamped, and for securing the defacement of stamps when used;(b)for the use of tickets covering the admission of more than one person and with the calculation of the duty thereon for the payment of the duty on the transfer from one part of a place of entertainment to another;(c)for controlling the use of mechanical contrivances including the prevention of the use of the same mechanical contrivances for payment of a different amount and for securing proper records of admission by means of mechanical contrivances;(d)for the checking of the admission, the keeping of accounts and furnishing of returns by the proprietors of entertainments in respect of which entertainments duty is payable in accordance with the provisions of this Act;(e)for renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refunds;(f)for the keeping of accounts of all stamps used under this Act;(g)for prescribing the form of a ticket, pass or token authorising admission to an entertainment;(h)for the presentation and disposal of applications for exemption from payment of the entertainments duty or for the refund thereof;(i)for the exemption from the entertainments duty on military personnel in uniforms and students ;(j)for the exemption from entertainments duty on students for the shows of purely educational purposes;(k)for the collection of entertainments duty under this Act and the powers to be exercised by the officers of Government in that behalf;(l)for assessment of payment for admission in case of free and concessional entries by prescribed authorities;(m)for specifying the authorities who would be competent to compound offences under section 15.
