CAP. 110]
Regulations:- Fraser, vol. 3, p. 1099.
G.N.A. 75/51.
Entertainments Tax.
ENTERTAINMENTS DUTY REGULATIONS.
(Cap. 110, section 7). (Ordinance No. 28 of 1930).
[12th December, 1930.]
Interpretation.
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.
1. In these regulations—
"entertainment" means an entertainment the payment for admission to which is subject to duty;
"government ticket" means a ticket supplied by the Collector of Stamp Revenue, hereinafter referred to 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 always 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.
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CAP. 110]
Regulations:- Fraser, vol. 3, p. 1099.
G.N.A. 75/51.
Entertainments Tax.
ENTERTAINMENTS DUTY REGULATIONS.
(Cap. 110, section 7). (Ordinance No. 28 of 1930).
[12th December, 1930.]
Interpretation.
Prohibition of marking stamps or stamped tickets.
Prohibition of purchas- ing stamped tickets or stamps from unauthorized
persons.
Price of admission to be printed
on tickets.
1. In these regulations—
"entertainment" means an entertainment the payment for
admission to which is subject to duty;
"government ticket" means a ticket supplied by the Collector
of Stamp Revenue, hereinafter referred to Collector;
"stamp" means a stamp denoting duty.
as the
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 always 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 posses- sion 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.
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