[1964 Ed.
A 2
[Subsidiary]
28 of 1930.
Second Schedule.
G.N.A. 75/51. G.N.A. 31/56.
CAP. 110] Entertainments Duty Regulations.
SUBSIDIARY LEGISLATION
ENTERTAINMENTS DUTY REGULATIONS
(Cap. 110, section 7)
[12th December, 1930]
Interpretation
G.N.A. 31/56
Prohibition of marking stamps or stamped tickets
Prohibition of purchasing stamped tickets or stamps from unauthorized persons
Price of admission to be printed on tickets
Adhesive stamps not to be issued except on tickets
No tickets other than stamped tickets to be issued on payments made for admission
1. In these regulations, unless the context otherwise requires-
"entertainment" means an entertainment the payment for admission to which is subject to duty;
"government ticket" means a ticket supplied by the Collector;
"stamp" means a stamp denoting duty.
2. Subject to the provisions of these regulations, or except as allowed by the Collector, no person shall mark or cause to be marked in any manner any government ticket or stamp.
3. No person shall purchase any government ticket or any stamp except from a person duly appointed to sell and distribute stamps or duly licensed to deal in stamps:
Provided that nothing in this regulation shall apply to a person purchasing a government ticket or stamp from the proprietor for the purpose of being admitted to the entertainment.
4. The proprietor shall not issue or have in his possession at the place of entertainment any ticket being a ticket authorizing or intended to be issued for the purpose of authorizing any person to be admitted to the entertainment, unless the price of admission and the statement required by this regulation are legibly printed, stamped or otherwise marked on the ticket.
For the purpose of this regulation the price of admission means the price either inclusive or exclusive of the duty and there shall be printed on every such ticket as aforesaid a statement whether the price printed thereon in accordance with the requirements of this regulation includes the duty or excludes the duty, as the case may be.
5. The proprietor shall not issue an adhesive stamp to any person otherwise than securely affixed to a ticket issued for the purpose of authorizing admission to the entertainment.
6. (1) The proprietor shall not, on any payment for admission to the entertainment being made, issue in respect of that payment any ticket authorizing admission to the entertainment other than a government ticket denoting the proper amount of duty chargeable in respect of that payment or a ticket to which is affixed an adhesive stamp denoting that amount.