A 6
[Subsidiary]
Application for exemption.
(Cap. 110.)
Transfer to different parts of place of entertainment.
Collector may require records to be kept and tickets to be issued in prescribed forms.
CAP. 110] Entertainments Duty Regulations.
[1964 Ed.
and without prejudice to his powers subsequently to grant his approval to any arrangements, declare that any arrangements so approved shall, on the date specified in that behalf in the declaration, cease to be in force accordingly,
(5) Where at the time of the holding of an entertainment, it is uncertain whether payments for admission thereto will or will not be chargeable with duty the proprietor may make arrangements for furnishing returns in the same manner as if the payments were subject to duty, and this regulation shall apply to any such arrangements.
15. (1) If the proprietor of any entertainment claims that duty ought not to be charged on admission to that entertainment by reason of the provisions of the Ordinance, he shall, not less than fourteen days before the date on which the entertainment is to be held, make an application to the Collector claiming exemption accordingly.
(2) An application for the purposes of this regulation shall be made in such form as the Collector may prescribe and the applicant shall furnish to the Collector all particulars which he may require in connexion with the said application.
(3) Where the Collector is satisfied that having regard to the said provisions duty is not, or if certain conditions are complied with, will not be, chargeable, he shall grant to the applicant a certificate in writing to that effect.
(4) Where any such certificate as aforesaid is granted the Collector may, if he thinks it necessary so to do for the protection of the revenue, require the proprietor to comply with any conditions specified in the certificate, and it shall be the duty of the proprietor to comply with the conditions so specified.
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.
A 6
[Subsidiary]
Application for exemption.
(Cap. 110.)
Transfer to different parts of place of entertainment.
Collector may require records to be kept and tickets to be issued in
prescribed forms.
CAP. 110] Entertainments Duty Regulations.
[1964 Ed.
and without prejudice to his powers subsequently to grant his approval to any arrangements, declare that any arrangements so approved shall, on the date specified in that behalf in the declara- tion, cease to be in force accordingly,
(5) Where at the time of the holding of an entertainment, it is uncertain whether payments for admission thereto will or will not be chargeable with duty the proprietor may make arrange- ments for furnishing returns in the same manner as if the pay- ments were subject to duty, and this regulation shall apply to any such arrangements.
15. (1) If the proprietor of any entertainment claims that duty ought not to be charged on admission to that entertainment by reason of the provisions of the Ordinance, he shall, not less than fourteen days before the date on which the entertainment is to be held, make an application to the Collector claiming exemp- tion accordingly.
(2) An application for the purposes of this regulation shall be made in such form as the Collector may prescribe and the applicant shall furnish to the Collector all particulars which he may require in connexion with the said application.
(3) Where the Collector is satisfied that having regard to the said provisions duty is not, or if certain conditions are complied with, will not be, chargeable, he shall grant to the applicant a certificate in writing to that effect.
(4) Where any such certificate as aforesaid is granted the Collector may, if he thinks it necessary so to do for the protection of the revenue, require the proprietor to comply with any condi- tions specified in the certificate, and it shall be the duty of the proprietor to comply with the conditions so specified.
16. Any reference in these regulations to admission to a place of entertainment or to a person admitted to a place of entertain- ment 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 per- son who has been admitted to one part of that place of entertain- ment 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 regis- ters 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.
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