Entertainments Tax.
[CAP. 110
for
of duty.
19. Every application for repayment of duty shall be Application made in such form as the Collector may prescribe and the repayment applicant shall truly furnish to the Collector all particulars required by him in relation to such application.
Power to
make a charge
for admission.
20. The proprietor of an entertainment who has made arrangements and given security as mentioned in paragraph (2) of regulation 6 may, with the approval of the Collector, make a charge of 60 cents as the payment for admission including duty.
Where such charge is so made the price of admission exclusive of duty shall be deemed to exceed 50 cents and the duty shall be 10 cents.
21. Any person who acts in contravention of any of Penalty. the regulations mentioned hereunder shall be liable on G.N.A. 75/51. summary conviction to a fine of five hundred dollars-
regulations 2 to 15 and 17 to 19.
22. These regulations may be cited as the Entertainments Duty Regulations.
CHAPTER 111.
(Ordinance No. 3 of 1932)
ESTATE DUTY.
No subsidiary legislation.
355