s 23 Regulations
(1) The Minister of Finance may make regulations for the following purposes: (a) to secure the payment of entertainments duty; (b) to regulate the payment of entertainments duty and to make provision for the prevention of evasion of entertainments duty; (c) to provide for the supply and use of stamps or stamped tickets or for the stamping of tickets and for the defacement of stamps when used; (d) to regulate the use of tickets of admission and the calculation of the duty thereon; (e) to control the use of barriers or mechanical contrivances and to secure proper records of admission by means of barriers or mechanical contrivances; (f) generally to carry into effect the provisions of this Act; and (g) to declare that any act or omission in contravention of any regulation shall be an offence against this Act and prescribe penalties therefor: Provided that no such penalty shall exceed the maximum penalties prescribed by section 20. (2) All regulations made under this Act shall be laid as soon as conveniently may be before the Dewan Rakyat and if a resolution of the Dewan is passed within the next three months after any such regulations are laid before it that any regulation shall be annulled as from a specified date such regulation shall be void as from that date but without prejudice to the validity of anything done under any such regulation before the date or to the making of any new regulations. LAWS OF MALAYSIA