Manner of payment
 
  1. The tax shall be charged in respect of each person admitted for payment, and, in the case of admission by stamped ticket, shall be paid by means of the stamp on the ticket and, in the case of admission otherwise than by stamped ticket, shall be calculated and paid on the number of admissions.

  2. In the case of admission otherwise than by stamped ticket, the tax shall be recoverable from the manager.

  3. Where the payment for admission is made by means of a lumpsum paid as a subscription or contribution to company, institution, club or other association of persons, or for a season ticket or for the right of admission to series of race meetings or to any race meeting during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any, race meeting, or involving such right of admission without further payment or at reduced charge, the tax shall be paid on the amount of the lumpsum :

    Provided that where the Government are of opinion that the payment of a lumpsum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to a race meeting, or covers admission to a race meeting during any period for which the tax has not been in operation, the tax shall be charged on such an amount as appears to Government to represent the right of admission to race meeting in respect of which the tax is payable.