(1) Notwithstanding anything contained in section 56 of Indian Eastern Act, 1882, a ticket for admission to an entertainment shall not be resold for profit.
(2) No person shall sell, resell or purchase any ticket for admission to a cinematographic exhibition in respect whereof tax is payable under section 3, except from the enclosure set apart by the proprietor for the purpose and in such manner as may be prescribed.
Refund in certain circumstances.
16. Where the commissioner is satisfied that the proprietor has deposited tax in excess of the amount actually due, he shall grant a refund in respect of such amount or allow its adjustment against future payment of tax.
Recovery.
17. Any sum due on account of tax or penalty under any provision of this Act, shall without prejudice to any other mode of recovery available to the State Government under any other law for the time being in force, be recoverable as arrears of land revenue.
Interest payable by Proprietor.