( 1)The Chief Executive Officer shall refund the amount of the tax paid in respect of any particular performance if he is satisfied on th~ evidence placed before him and after such further enquiry, if any, as he may deem necessary, that such performance did not actually take place and that the amount, if any collected from intending spectators has been refunded in full.
(2) Itsiicili be-in "the' cliscrehon' of the Chief" Execl.itive-CYff1cer fo' cHsallow - -7 - any claim for refund of tax unless an' application Claiming such refund is made to him in writing within three days of the day on which the intended performance in respect of which the tax was paid was due to take place or within seven days of the date of performance, as the case may be.