Admission to Entertainments
 
  1. No person shall be admitted on payment to an entrainment except with a ticket issued in such manner and subject to such conditions as may be prescribed.
  2. No person shall be admitted on payment to any entertainment unless the proprietor has with the previous approval of the prescribed authority made arrangements for furnishing returns of the payments for admission to the entertainment, and has, for the payment of the entertainment tax, given such security and in such manner as may be specified by the prescribed authority.
  3. Nothing in sub-section (2) shall be deemed to preclude the prescribed authority from requiring security from the proprietor of an entertainment for the payment of the entertainment tax in any other case.

    Act No. 21 of 1984 has inserted this Section w.e.f. 1-1-1984.