CAP. 110]
Transfer to different parts of
place of
entertain-
ment.
Collector
may require records to
be kept and tickets to be issued in
prescribed
forms.
Production of tickets, stamps, vouchers and records.
Entertainments Tax.
16. Any reference in these regulations to admission to a place of entertainment or to a person admitted to a place of entertainment shall be deemed to include a reference to the admission to another part of the place of entertainment for admission to which part a payment involving duty or more duty is required of a person who has been admitted to one part of that place of entertainment, and to such a person admitted to such another part of the place of entertainment, and these regulations shall have effect accordingly.
17. The Collector may, if he thinks it necessary so to do for the protection of the revenue, require a proprietor to keep registers of payments for admission and records of adhesive stamps and Government tickets purchased and used, in such form as he may prescribe, and to issue tickets in such form and manner as he may prescribe, and it shall be the duty of the proprietor to comply with such requirements.
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.
354
CAP. 110]
Transfer to different parts of
place of
entertain-
ment.
Collector
may require records to
be kept and tickets to be issued in
prescribed
forms.
Production of tickets, stamps, vouchers and records.
Entertainments Tax.
16. Any reference in these regulations to admission to a place of entertainment or to a person admitted to a place of entertainment shall be deemed to include a reference to the admission to another part of the place of entertainment for admission to which part a payment involving duty or more duty is required of a person who has been admitted to one part of that place of entertainment, and to such a of the place of person admitted to such another part entertainment, and these regulations shall have effect accordingly.
17. The Collector may, if he thinks it necessary so to do for the protection of the revenue, require a proprietor to keep registers of payments for admission and records of adhesive stamps and Government tickets purchased and used, in such form as he may prescribe, and to issue tickets in such form and manner as he may prescribe, and it shall be the duty of the proprietor to comply with such require-
ments.
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 examina- tion or inquiry.
(2) A person who has been admitted to an entertain- ments 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 regula- tion 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.
354
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