(1) The Government may make rules generally for carrying out the provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing powers, the rules may provide for all or any of the following matters, namely:-
(a) the supply and use of stamps or stamped tickets, if required in connection with the levy of entertainment duty or for the stamping of tickets sent to be stamped and for securing the defacement of stamps when used;
(b) the use of tickets covering the admission of more than one person and the calculation of the duty thereon for the payment of the duty on the transfer from one part of a place of entertainment to another;
(c) controlling the use of mechanical contrivance (including the prevention of the use of the same mechanical contrivances for payments of a different amount) and for securing proper records of admission by means of mechanical contrivances;
(d) the checking of the admission, the keeping of accounts and furnishing of returns by the proprietors in respect of which entertainment duty is payable in accordance with the provisions of this Act;
(e) renewal of damage or spoiled stamps and the procedure to be followed on applications for refund;
(f) the keeping of accounts of all stamps used under this Act;
(g) the form of a ticket, pass or token authorizing admission to an entertainment;
(h) the presentation and disposal of applications for exemption from payment of the entertainment duty or for the refund thereof;
(i) the exemption from the entertainment duty on military personnel in uniform;
(j) the collection of entertainment duty and the powers to be exercised by the officers of Government in that behalf;
(k) laying down procedure for the hearing and disposal of appeals, applications and all other matters incidental thereto.
(3) All rules made under this Act shall be laid before the House of the State Legislature during its session next ensuing after the publication thereof and may be confirmed, amended or revoked by it.
MEENAKSHI I. MEHTA, SECRETARY TO GOVERNMENT, HARYANA, LAW AND LEGISLATIVE DEPARTMENT.
57322—L.R.—H.G.P., Chd.