(1) At the time of issue of tickets –
(a) (i) The issuing clerk shall put in his dated initials on all the three foils of the ticket.
(ii) The two foils, namely for the visitor and for the Gate shall be detached from the counterfoil and issued to the buyer.
(iii) The counterfoils in the book shall be preserved by the Assessee/Proprietor for inspection or production before the inspecting officer or before the prescribed authority. Such counterfoils shall be preserved by the Assessee/Proprietor till the assessment under section 13 or Rule 34 has reached its finality.
(b) On admission of the holder of a ticket other than a season ticket available for series of entertainments, the Assessee/Proprietor of the entertainment shall cause the ticket of such holder to be collected by the gatekeeper, qualified to perform his duties at the entrance to the entertainment. The foil, marked ‘For visitor’, of the ticket, so collected shall be returned to the holder at the entrance to the entertainment and the other foils, marked ‘For Gate’ shall remain with the Gatekeeper till the show is over and they shall be transferred to the custody of the Assessee/Proprietor for being retained and preserved till the next day following the entertainment.
(c) The Assessee/Proprietor shall cause the presence of a Gatekeeper with a note book prescribed in clause (d) at every entrance to the entertainment while the show is on. The entries in the note book shall be completed before interval or within half of the duration of the show, whichever falls earlier.
(d) All foils of tickets marked ‘for gate’ collected by the Gatekeeper shall be serially arranged and their details entered by him in the Gatekeeper’s book which shall be in Form JENT-301.
(2) (a) Tickets for each class and each show shall be sold from one respective book at a time and the second book shall be brought into use only when the first book has been exhausted.
(b) No ticket book shall be used for any class or show other than that for which it is meant.
(c) A ticket after having been separated from the counterfoil shall not be pasted or stitched again to the counterfoils, nor the tickets issued for one show, shall be allowed to be used for the next show.
(d) No foil of ticket, which is for the visitor, shall be retained at the entrance in lieu of the foil for Gate.