Section 5

that any payment other than or in addition to any payment on admission (upon which duty is payable under this Act)

has been required or accepted by the proprietor of any entertainment from any person;

that the amount of any such payment is in excess of that which would ordinarily have been paid for any thing, privilege, right or purpose other than the enjoyment of the entertainment obtained in return for the payment; and

that any such payment was in effect in whole or in part a payment or reward for the right or opportunity of any person to enjoy the entertainment, he may give notice in writing to the proprietor of the entertainment of his finding and thereupon any such payment or such proportion thereof as is mentioned in the notice shall be deemed to be for the purposes of this Act payment for admission to the entertainment and entertainments

Entertainments Duty 9

duty shall be charged, levied and paid thereon either in accordance with subsection 4(4) or otherwise as the Collector may by that notice require.

Any person aggrieved by any finding of the Collector under subsection (1) may, within twenty-eight days from the date of the giving to him by the Collector of written notice of the finding, appeal on any question of law or fact to a Sessions Court or, in Sabah and

Sarawak to the Court of a Magistrate of the First Class.

There shall be such further right of appeal from a Sessions Court under this section as exists in the case of decisions made by such Court in the exercise of its original civil jurisdiction.

There shall be no further right of appeal from a decision of the

High Court on appeal under this section.

For the purpose of this section it shall be presumed until the contrary is proved by the proprietor of the entertainment that where any payment has been required or accepted by the proprietor from any person and the payment is in excess of that which would ordinarily have been paid for any thing, privilege, right or purpose other than the enjoyment of the entertainment obtained in return for that payment, then the payment or such part thereof as is so in excess was a payment or reward for the right or opportunity of a person to enjoy the entertainment.

The Subordinate Courts Rules Committee may make rules regulating and prescribing the procedure in proceedings by way of appeal under subsection (2) including the manner in which evidence shall be taken on the appeal and providing for the costs of those proceedings.

Payment of duty, how made