(1) Every Assessee/Proprietor of an entertainment shall communicate to the prescribed authority at least twenty four hours before the commencement of entertainment regarding hours, place and nature of entertainment or in respect of any change or modification in such hours, place and nature of the entertainment.
(2) Any information about temporary suspension or closure of an entertainment, the rates for admission and the amount of entertainment tax there upon shall be exhibited in a conspicuous place of the premises of entertainment and the same shall simultaneously, be intimated to the prescribed authority.
(3) Every owner or other person in-charge of any theatre hall or other premises who lets out the same for the purposes of an entertainment shall inform the authority mentioned in sub-rule (1) at least three days before the commencement of entertainment and shall clearly specify the nature of entertainment, the name and address of the Assessee/Proprietor, the date and the time of such the entertainment proposed to be held:
In no circumstances he shall let out to any person for the aforesaid purpose unless the latter is registered under section 6 or is exempted under section 9 or has paid the compounded tax under sub-section (2) of section 3 of the Act.