CAP. 110]
[r. 12 cont.]
Provisions as to societies.
Provisions as to arrangements for furnishing returns.
(2) Entertainments Tax.
No person shall enter or otherwise obtain admission to an entertainment without payment unless he is the holder of such a ticket, document or badge as aforesaid.
13. (1) Where the duty is calculated and paid on a lump sum paid as subscription or contribution to any society, the committee or other persons responsible for the management of the society shall issue to the person making the payment a card of membership or other voucher, and shall before issuing such card or voucher mark it with the name of the person to whom it is to be issued.
(2) The said committee or other persons shall not admit to the entertainment by virtue of any card or voucher so issued as aforesaid any person other than the person named on the card or voucher, and no person other than the person so named shall obtain or attempt to obtain admission to the entertainment by virtue of that card or voucher.
(3) Unless the said committee or other persons have made arrangements approved by the Collector for furnishing returns of payments for admission and have given security to the satisfaction of the Collector for the payment of duty, they shall before issuing such card or voucher securely affix thereto an adhesive stamp denoting the proper duty and shall deface the stamp by writing in ink on the face of the stamp the date of issue of the card or voucher, and such stamp shall not be required to be defaced at the time of admission to the entertainment in the manner prescribed in paragraph (4) of regulation 7.
14. (1) If any proprietor desires to make arrangements approved by the Collector for furnishing returns of payments for admission to an entertainment he shall make application in writing to the Collector in such form as he shall direct.
(2) If the Collector thinks fit to approve the arrangements he shall signify his approval in writing and shall specify the date on which the arrangements are to take effect.
352
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has been corrected to:Page 6
is kept as is, assuming it was part of the original scan. The corrected output is as above. However, to strictly follow the instruction of keeping "Page XX" information, it should be formatted as:Page 6
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But since the original has ":Page 6" at the end, it is reasonable to keep it as is. The final output remains the same.CAP. 110]
[r. 12 cont.]
Provisions as to societies.
Provisions
as to arrange- ments for furnishing returns.
(2)
Entertainments Tax.
No person shall enter or otherwise obtain admission to an entertainment without payment unless he is the holder of such a ticket, document or badge as aforesaid.
13. (1) Where the duty is calculated and paid on a lump sum paid as subscription or contribution to any society, the committee or other persons responsible for the managenient of the society shall issue to the person making the payment a card of membership or other voucher, and shall before issuing such card or voucher mark it with the name of the person to whom it is to be issued.
(2) The said committee or other persons shall not admit to the entertainment by virtue of any card or voucher so issued as aforesaid any person other than the person named on the card or voucher, and no person other than the person so named shall obtain or attempt to obtain admission to the entertainment by virtue of that card or voucher.
(3) Unless the said committee or other persons have made arrangements approved by the Collector for furnishing returns of payments for admission and have given security to the satisfaction of the Collector for the payment of duty, they shall before issuing such card or voucher securely affix thereto an adhesive stamp denoting the proper duty and shall deface the stamp by writing in ink on the face of the stamp the date of issue of the card or voucher, and such stamp shall not be required to be defaced at the time of admission to the entertainment in the manner prescribed in paragraph (4) of regulation 7.
14. (1) If any proprietor desires to make arrange- ments approved by the Collector for furnishing returns of payments for admission to an entertainment he shall make application in writing to the Collector in such form as he shall direct.
(2) If the Collector thinks fit to approve the arrange- ments he shall signify his approval in writing and shall specify the date on which the arrangements are to take effect.
352
:Page 6
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