615295-1930-Supplementary-Draft-Bill--Entertainments-Tax — Page 3

Control of admission.

6 Geo. 5, ch. 11,

s. 1 (2).

Regulations.

6 Geo. 5, ch. 11, s. 2.

Second

Schedule.

Inspection.

6 Geo. 5,

ch. 11, s. (2).

Application of Stamp Duties Management Ordinance No. 35 of 1911.

Penalties.

6 Geo. 5, ch. 11, s. 1 (3).

890

6.-(1) No person shall be admitted for payment to any entertainment where the payment is subject to enter- tainment duty except :—

(a) with a ticket stamped with a stamp (not before used) denoting that the proper entertainments duty has been paid; or

(6) in special cases with the approval of the Trea- surer through a barrier which, or by means of a mechanical contrivance which, automatically registers the number of persons admitted,

unless the proprietor of the entertainment has made arrangements approved by the Treasurer for furnishing returus of the payments for admission to the entertainment and has given security up to an amount and in a manner approved by the Treasurer for the payment of duty.

7.—(1) The Governor in Council may make regulations for securing the payment of entertainments duty and gene- rally for carrying the provisions of this Ordinance as to entertainments duty into effect and in particular

(a) for the supply and use of stamps or stamped tickets, or for the stamping of tickets sent to be stamped; and for securing the defacement of stamps when used; and

(b) for the use of tickets covering the admission of more than one person and the calculation of the duty thereon; and for the payment of duty on the transfer from one part of a place of enter- tainment to another; and

(e) for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount), and for securing proper records of admission by means of barriers or mechanical contrivances.

(2) Subject to the exercise of the above powers, the regulations contained in the Second Schedule shall be in force from the commencement of this Ordinance and shall be deemed to have been made under this Ordinance.

(3) All regulations made under this Ordinance shall be laid on the table of the Legislative Council at the first meeting thereof held after the publication in the Gazette of the making of such regulations, and if a resolution be passed at the first meeting of the Legislative Council beld after such regulations have been laid on the table of the said Council resolving that any such regulations shall be rescinded or amended in any manner whatsoever, the said regulations shall, without prejudice to anything done thereunder, be deemed to be rescinded or amended as the case may be, as from the date of publication in the Gazette of the passing of such regulation.

8. It shall be lawful for the Treasurer or for any per- son authorised by him in writing for the purpose to enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at any reasonable times, with a view to seeing whether the provision of this Ordinance or any regulations made thereunder are being complied with.

9. The provisions (including the penal provisions) of the Stamp Duties Management Ordinance, 1911, shall apply to stamps used for denoting entertainments duty.

10.-(1) If any person is admitted for payment to any place of entertainment and the provisions of this Ordinance are not complied with the person admitted and the pro- prietor of the entertainment to which he is admitted shall