1964 Ed.]
Entertainments Duty Regulations.
[CAP. 110
18. (1) The proprietor shall at all reasonable times on demand by any officer authorized by the Collector produce to that officer all books and records kept by the proprietor in connexion 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 entertainment in respect of which the proprietor has not made arrangements approved by the Collector for furnishing returns of payments for admission and given security to the Collector's satisfaction for the payment of duty, shall upon demand made during the course of or immediately before or after the entertainment produce to any public officer the ticket, badge, card of membership, voucher or document by means of which he was admitted, or a portion of the ticket by means of which he was admitted bearing a stamp defaced in accordance with paragraph (4) of regulation 7, or the stamped cover of the book or the stamped principal part of the sheet from which the ticket, by means of which he was admitted, was taken.
19. Every application for repayment of duty shall be made in such form as the Collector may prescribe and the applicant shall truly furnish to the Collector all particulars required by him in relation to such application.
20. (1) A proprietor who has made arrangements and given security under 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.
(2) 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 contravenes the provisions of regulations 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 17, 18 and 19 shall be guilty of an offence and shall be liable on summary conviction to a fine of five hundred dollars.
22. These regulations may be cited as the Entertainments Duty Regulations.
A 7
[Subsidiary]
Production of tickets, stamps, vouchers and records.
Application for repayment of duty.
Power to make a charge of 60 cents for admission.
L.N.59/25 334f955
Offences.
G.N.A. 75/51.
Citation.