- Government may make rules for securing the payment of the tax and generally for carrying into effect the provisions of this Chapter, and in particular;
- for the supply and use of stamps or stamped tickets or for the stamping of tickets sent to be stamped; and for securing the defacement of stamps when used;
- for the use of tickets covering the admission of more than one person and the calculation of the tax thereon, and for the payment of the tax on the transfer from one part of a race course to another and on payments for seats or other accommodation;
- for controlling the use of barriers or mechanical mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of different amount) and for securing proper records of admission by means of barriers or mechanical contrivances;
- for the checking of admissions, the keeping of accounts and the furnishing of returns by the managers of the meetings to which the provisions of sub-section (2) of section 3 are applied or in respect of which arrangements approved by the Government for furnishing returns are made under Section 4;
- for the renewal of damaged or spoiled stamps; and
- for the keeping of the accounts of all stamps used under this Chapter.
- If any person acts in contravention of or fails to comply with any rules made under sub-section (1), he shall, on conviction by a Magistrate, be liable in respect of each offence to a fine not exceeding five hundred rupees.
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