Admission to race meetings
 
  1. Unless the manager of such race meeting has made arrangements approved by Government for furnishing returns of the payments for admission and has given security upto an amount and in a manner approved by Government for payment of the tax, no person shall be admitted for payment to any such race meeting, except - 
    1. to pay the amount of the tax due by means of a consolidated payment of 35 per cent of the gross sum received by him on account of payments for admission and on account of the tax, or 


    2. in special cases with the approval of Government, through a barrier which, or by means of a mechanical contrivance which automatically registers the number of persons admitted.