Application for exemption.
Transfer to different parts of place of entertain- ment.
Treasurer
may require records to be kept and tickets to be issued in prescribed forms.
Production of tickets, stamps, vouchers and records.
964
(4) The Treasurer may at any time either on his own motion or on an application made to him in writing by the proprietor, and without prejudice to his powers subsequently to grant his approval to any arrangements, declare that any arrangements so ap- proved shall, on the date specified in that behalf in the declaration, cease to be in force accordingly.
(5) Where at the time of the holding of an enter- tainment it is uncertain whether payments for ad- mission thereto will or will not be chargeable with duty the proprietor may make arrangements for fur- nishing returns in the same manner as if the pay- ments were subject to duty, and this Regulation shall apply to any such arrangements.
15.-(1) If the proprietor of any entertainment claims that duty ought not to be charged on admis- sion to that entertainment by reason of the provisions of the Ordinance, he shall not less than fourteen days before the date on which the entertainment is to be held, make an application to the Treasurer claiming exemption accordingly.
(2) An application for the purposes of this Regula- tion shall be made in such form as the Treasurer may prescribe and the applicant shall truly furnish to the Treasurer all particulars which he may require in connection with the said application.
(3) Where the Treasurer is satisfied that having regard to the said provisions duty is not, or if certain conditions are complied with, will not be, chargeable, he shall grant to the applicant a certificate in writing to that effect.
(4) Where any such certificate as aforesaid is grant- ed the Treasurer may, if he thinks it necessary so to do for the protection of the Revenue, require the proprietor to comply with any conditions specified in the certificate, and it shall be the duty of the pro- prietor to comply with the conditions so specified.
16. Any reference in these Regulations to admis- sion to a place of entertainment or to a person ad- mitted to a place of entertainment shall be deemed to include a reference to the admission to another part of the place of entertainment for admission to which part a payment involving duty or more duty is re- quired of a person who has been admitted to one part of that place of entertainment, and to such a person admitted to such another part of the place of entertainment and these Regulations shall have effect accordingly.
17. The Treasurer may, if he thinks it necessary so to do for the protection of the Revenue, require a proprietor to keep registers of payments for admission and records of adhesive stamps and Government tickets purchased and used, in such form as he may prescribe, and to issue tickets in such form and man- ner as he may prescribe, and it shall be the duty of the proprietor to comply with such requirements.
18.--(1) The proprietor shall at all reasonable times on demand by any Officer authorised by the Treasurer produce to that Officer all books and records kept by the proprietor in connection with any entertainment and all Government or other tickets and all portions of any tickets and all adhesive stamps for the time being in his possession and shall allow the Officer to inspect and take an account of the same or to remove the same for the purpose of examination or inquiry.
(2) A person who has been admitted to an enter- tainment in respect of which the proprietor has not made arrangements approved by the Treasurer for