1700
THE NEW ZEALAND GAZETTE,
[No. 64

sons admitted at each different price of admission,
a separate barrier or mechanical contrivance shall
be provided for registering the number of persons
admitted at each different price of admission.
(e.) Any approval or authority of the Commissioner under
this regulation shall be in writing.
(2.) Any proprietor of an entertainment who uses a barrier
or mechanical contrivance to automatically register the
number of persons admitted to the entertainment and who
fails to comply with any of the said conditions shall be
guilty of an offence.

Division 3.—General.

35. Amusements-tax shall be paid to the Commissioner or
    Deputy Commissioner at the Stamp Office in the district
    in which the entertainment is held.
36. Amusements-tax may be paid in any of the following
    ways:—
    (a.) By delivery of cash, bank notes, or cheques at the office
    of the Deputy Commissioner in the district where
    the entertainment is held; or
    (b.) By remitting the tax to the Deputy Commissioner in
    the district where the entertainment is held by
    bank draft, bank receipt, or marked cheque, or by
    postal money-order or postal note, payable in the
    city to which the remittance is sent. Cheques to
    include bank exchange.
37. When a remittance is posted by the proprietor of an
    entertainment addressed to the Commissioner or Deputy
    Commissioner the Post Office shall be the agent of the re-
    mitter, and payment shall not be deemed to be made until
    the remittance has been received by the addressee.
38. When a cheque has been received by the Commissioner
    in payment of amusements-tax the tax shall (notwithstanding
    any receipt given therefor) not be deemed to have been paid
    until the amount for which the cheque is drawn has been
    collected.
39. Except with the consent of the Commissioner no money
    shall be accepted on account or in part-payment of amuse-
    ments-tax.
40. For all purposes of the Act and these regulations any
    person who at the time of his admission to any entertainment
    or to any part of a place of entertainment pays or delivers
    any money to the proprietor of the entertainment, or to any
    person employed in any capacity in connection with or at
    the place of entertainment, shall, until the contrary is proved,
    be deemed to be admitted for payment, and the money so
    paid or delivered shall be deemed to be payment for admission
    in addition to any other payment (if any) made for his ad-
    mission.
41. (1.) The proprietor of an entertainment shall upon pro-
    duction to him of a notice in writing signed by the Commis-
    sioner requiring him to do so—
    (a) Produce to the person named or described in the notice,
    and allow inspection by that person, of all books,
    bank pass-books, documents, tickets, and papers in
    the possession, custody, or control of the proprietor
    which relate to the entertainment or the proceeds
    thereof or to any matter connected therewith;
    (b.) Fully and truly answer all questions which relate to
    the entertainment or to any matter connected there-
    with put to him by the person named in the notice.
    (2.) A notice under this regulation shall be sufficient if
    addressed to any particular proprietor or proprietors, or if
    addressed to proprietors generally without naming or describ-
    ing any particular proprietor or proprietors.

PART IV.—MISCELLANEOUS.

42. Any person who in any application, statement, return,
    notice, or other document made or forwarded or furnished
    under these regulations to the Commissioner, or to any officer
    authorized by the Commissioner, makes an untrue or mis-
    leading statement shall be guilty of an offence.

43. Whenever—
    (a.) Any entertainment is cancelled after it is registered; or
    (b.) It is decided that a place of entertainment shall be
    closed either permanently or for a period—
    the proprietor of the entertainment shall forthwith give
    notice thereof in writing to the Commissioner.

44. Every proprietor of an entertainment shall whenever
    required by the Commissioner by notice in writing so to do
    exhibit in the manner and position and at the times specified
    in the notice all the notices and certificates referred to in
    the notice.

45. Every application, statement, return, notice, or other
    communication required by the Act or by these regulations to
    be made or forwarded or furnished to the Commissioner shall
    be made or forwarded or furnished to the Commissioner at
    the office of the Deputy Commissioner in the district in which
    the entertainment is held.

46. Whenever the Commissioner is satisfied that—
    (a.) The net proceeds of an entertainment are to be devoted
    directly to a philanthropic or charitable purpose;
    and
    (b.) The whole of the expenses of the entertainment will
    not amount to 20 per cent. of the receipts—
    he may accept the personal bond of the proprietor of the
    entertainment in a penal sum fixed by the Commissioner,
    conditioned to be void if the proprietor within one month
    after the date upon which the entertainment is held—
    (i.) Proves to the satisfaction of the Commissioner that the
    net proceeds of the entertainment were in fact de-
    voted directly to a philanthropic or charitable pur-
    pose; and
    (ii.) Either—(a) Proves to the satisfaction of the Commis-
    sioner that the whole of the expenses of the enter-
    tainment did not in fact exceed 20 per cent. of the
    receipts; or (b) pays the amount of amusements-
    tax demanded.

47. (1.) A proprietor of an entertainment who changes his
    address before every matter and thing required by the Act or
    these regulations to be done, observed, or complied with by a
    proprietor of an entertainment has been done, observed, and
    complied with to the satisfaction of the Commissioner shall
    forthwith give to the Commissioner at the place where the
    entertainment is registered notice in writing of his new ad-
    dress in New Zealand for service.
    (2). Any such proprietor who changes his address and fails
    to give to the Commissioner notice in writing of a new address
    in New Zealand for service shall not be permitted to plead
    such change of address in any proceedings (whether civil or
    criminal) instituted against him under the Act or regulations.

48. Any certificate, notice, approval, authority, permission,
    or consent to be given by the Commissioner may be given by
    any officer of the Commissioner duly authorized in that behalf;
    and any certificate, notice, approval, authority, permission,
    consent, or other document purporting to be signed by the
    authority of the Commissioner shall be as valid and effectual
    for all purposes as if signed by the Commissioner in person.

49. (1.) Any certificate, notice, or other document bear-
    ing the written, stamped, or printed signature of the Commis-
    sioner or Deputy Commissioner shall, until the contrary is
    proved, be deemed to have been duly signed by the person
    by whom it purports to have been signed.
    (2.) Judicial notice shall be taken of every such signature
    and of the fact that the person whose signature it purports
    to be holds or has held the office of Commissioner or Deputy
    Commissioner as the case may be.

50. A writing certified by the Commissioner or any Deputy
    Commissioner to be a true copy of or a true extract from any
    application, return, list, statement, book, document, or writ-
    ing of any nature whatsoever in the custody of the Commis-
    sioner or of any officer of the Commissioner shall for all
    purposes be prima facie evidence of the original of which it
    purports to be a copy or extract, and shall be receivable in
    evidence to the same extent as the original.

51. In any legal proceedings by the Commissioner against
    the proprietor of an entertainment for recovery of amuse-
    ments-tax the certificate in writing of—
    (a.) The Commissioner;
    (b.) The Deputy Commissioner for the district in which the
    entertainment is held—
    stating the amount of amusements-tax due by the defendant,
    shall be prima facie evidence of the fact stated.

52. Any notice or other communication by or on behalf of
    the Commissioner may be served upon or given to any pro-
    prietor of an entertainment either—
    (a.) Personally, or by leaving it for the proprietor at the
    address for service last given by him; or
    (b.) By posting it by prepaid letter-post addressed to the
    proprietor at the address for service last given by
    him, or at his last known place of business or abode
    in New Zealand; and service thereof shall be deemed
    to have been effected at the time when in the ordinary
    course of post it would have arrived at the place to
    which it was addressed, or at the post town or post-
    office nearest to that place, whether or not it has in
    fact been received by the addressee.

53. If any person acts in contravention of or fails to comply
    with any of the foregoing regulations he shall be liable in
    respect of each offence to a fine of £50.

SCHEDULE.
Form A.
NEW ZEALAND.
Amusements-tax.—Part III, Finance Act, 1917.
APPLICATION UNDER SECTION 59 (1), FINANCE ACT, 1917.
To the Deputy Commissioner of Stamps,
I, , of , proprietor of [Insert nature of enter-
tainment], hereby request you to grant me permission to