(1) Tho Chief Commission~r mo.y J:lC\.ke ru~es for Gecuring th~ payment of the enmertainments tax and genero.lly for co.rrying, ·into_off'ect the provisions of this ;Regu~~tion, o.nd in po.rticuL~r- (0.) for the supply and usc of stam~G or stamped tickets or for the sto.mping of tickets reQuired to be stamped o.nd for securing the dofo.ce ment of sto.mps when used,
(b) for the use of tickets cover~ing the o.dmission of ~ore thnn onG person 'o.nd the calculntion of the tax thereon, and for the payment of th tax on the transfer from one part of a place of entertainment to 8 I I , another and on payments for sents or other accommoda.tion,
(0) for controlling the usc of barriers or rne c.ho ri Lc r-L (~-:-cont~ivo.nceG (including tho provention of the usc of t h e .~me barrier or mcchan ica.l contrivnnco for p~yments of a differont a.rnount) and for securing proper rGccrds of admission by mOo.ns a£ barriorG ox mGchanic(l~ contrivnneGS;
(d) for the renew(ll of damgccd or apoild stamps and fOr the ~rocedurc to be followod on Gpplico.tions for refund under this ReguJ_ation or (lny rules ma.de th2reunder;
(0) for tho kecp~ng of nccounts of 0.11 stnmps us~d under this Regulntion~
(f) for the prosontntion nnd disposal of o.pplic~tions for exemption from paymdnt of the cntort:-l.inments tnxs or for the r-o f urid t ho r-o o r, made under r.h c " p.r o v i.a i.orio o f this Reg. ulntion or ~ny rules m~de thercunde and
(g) for the exemption from e~tertninoentQ tax o~ (lny cdQGS of ~ho audience ox spcctntors.
(2) If [Ul.y person nuts in c ont r-n vc n e t Lo n of, fails to comply with, any rul~ made under section, he shall on ~onviction befor8 a rn.::Le;istrnte, be li~_lble in respect of each offence: to 0. f:::":;.w nO'G o x o o c d i.rig tltlO hundr rupees.
12. power to C~ief COmmiBGio~Gr to ~al0gntG certa.in powers;
· .
( l) , . ( 2) ------~--- __ .----- ----- ------ 1 2 Sub-sec(~).f "ec.3 of the Quia Regu~atiOR aub"titu' by the A~N Ia~nds Entertainments Tax (Amendment) Rogu~ation,1979(6 of 1979) pub~iahei i~ the Gazette Inaia, ~xtrnorjinnry, ~nrt II, ~ec.l «Btei 12-7-197' ana. cQuse" into fc»rae on anti. fr.m 1 at io.y .f Janu.ur:
ns the date app.inte. by the Centrn~ G.vernment vii, GOI's Notification S.O.No.~-1023/1/78-UTL at.20-12- pug~iske. viae i~ AamR's n.tificatio~ N •• 5/80/F.N •• ·80-~ub it.23-1-1980 in A&N Go.~ette EO.No.l1 at.5-2- LThe pr.viiiscna .f the 80.i. Regu~ation n~so maae app~ic;
the Hea quartera .f Bamboof~nt. Wimber~gunj. R~nga Mayabunder,Dic~ipur,Ca* Nicobar, Kamorta, QAt C~mpb, in o.d~ition t. tho Hoa.qUarters area aa apecifiea i 8choliule to the sQ.i •. Regula ti.m viie Aa.m·u 'a Notific No.43/704/F.N •• 19-04/73-704··Pub "t.28-2_;-1974 publiiJhel.
same •. ate in A&N Gazette, HO.N •• 41~/.
provisi.ns .f the ani •• Regulations alao further m applicable t. the School 'LiRe, Pahar£a.u an •. ?r.the rena vite Ai.R'S Noti~icati.n No.132/77/p.N •• '9-1~ dt.7-7-1977 pub~ishe. in A&N Gaaott~, BO.N •• 129 .u ~Qme .ate~7 .