(1) An Assessee/Proprietor intending to pay the tax in accordance with results recorded by any mechanical contrivance shall apply to the Commissioner or any officer specially empowered by the State Government either generally or for any specified area through the authority prescribed in rule 3, not less than fifteen days before the commencement of the entertainment in Form JENT-110.
(2) On receipt of the application under sub-rule (1), the authority mentioned in sub-rule (1), shall, after making such enquiry as he thinks fit, forward the same to the Commissioner or any officer specially empowered by the State Government either generally or for any specified area with his recommendation.
(3) If the Commissioner or any officer specially empowered by the State Government either generally or for any specified area is satisfied after such further enquiry, if any, as he deams fit, that the application fulfills the requirements of the provisions of the Act and these rules, he may permit the >kj[k.M xtV ¼vlk/kkj.k½] 'kfuokj 13 tqykbZ] 2013 32 Assessee/Proprietor to pay the tax in accordance with the provision of subsection (3) of section 8 and grant a certificate in Form JENT-111.
(4) The Assessee/Proprietor shall maintain a true and correct account of the persons admitted by means of such mechanical contrivance and submit returns, as and when required to do so by any Inspecting Officer and comply with all the terms and condition specified in the certificate granted in Form JENT-111.
(5) No persons shall in any circumstances, be admitted to an entertainment by any mechanical contrivance save on payment of the price of admission inclusive of tax. Such price inclusive of tax; shall be exhibited in a conspicuous place on or near the mechanical contrivance and the fact that the price is inclusive of tax shall also be exhibited clearly.
(6) Every mechanical contrivance at a price of entertainment shall at all reasonable times be open to inspection by any Inspecting Officer.
(7) The certificate granted under sub-rule (3) shall be exhibited in a conspicuous part of the premises of the entertainment and produced before the Inspecting Officer on demand.