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The Punjab Entertainment Duty Act, 1955 Complete Act - Bare Act

StatePunjab Government
Year
Act Info:
THE PUNJAB ENTERTAINMENT DUTY ACT, 1955

THE PUNJAB ENTERTAINMENT DUTY ACT, 1955

Act 16 of 1955

Contents
S.No.
Sections
1.
Short Title and commencement.
2.
Definitions.
3.
Duty on payments for admission to entertainment.
4.
Payment made in the consolidated sum
5.
Deposit of security by the proprietor.
6.
Entertainment Tax Officer and other Taxing Authorities.
7.
Posting of tables of rates of payment for admission at conspicuous places.
8.
Penalty for non-payment of duty.
9.
Admission of persons without payment.
10.
Method of levy.
11.
Entertainment exempted from payment of duty.
11-A
Appeal
12.
Power of revision.
13.
Production and inspection of accounts and documents.
14.
Entry into and inspection of places of entertainment.
15.
Cognizance of offences.
16.
Power to compound offices.
17.
Recoveries.
18.
Delegation of powers by the Government.
19.
Bar of certain proceedings.
20.
Power to make rules.
21.
Repeal and saving Schedule (Omitted)
For Statement of Object and reasons, see Punjab Government Gazette Extraordinary, dated 31st March, 1954.P 335
Received the assent of the Government of Punjab on the 3rd November, 1955, and was first published in the Punjab Government Gazette Extraordinary, dated the 4th November, 1955.

LEGISLATIVE HISTORY
1.
Extended to the territories which, immediately before the 1st November, 1956, were comprised in the State of Patiala and East Punjab States Union by Punjab Act No. 23 of 1957.
2.
Amended by Punjab Act 32 of 1957
3.
Amended by Punjab Act 5 of 1963
4
Amended by Punjab Act 28 of 1963
5.
Amended by Punjab Act 25 of 1965
6.
Amended by Punjab Act, 10 of 1965
7.
Adoption of laws Order, 1970
8.
Amended by Punjab Act 3 of 1971
9.
Amended by Punjab Act 21 of 1973
10
Amended by Punjab Act 21 of 1973
11
Amended by Punjab Act 17 of 1974
12
Amended by Punjab Act 13 of 1978
13
Amended by Punjab Act 8 of 1982
14
Amended by Punjab Act 4 of 1986
15
Amended by Punjab Act 3 of 1994
16
Amended by Punjab Act 21 of 1994
17
Amended by Punjab Act 23 of 1994
An Act to provide for the levy of an entertainment duty in respect of admission to public entertainments.
Be it enacted by the Legislature of Punjab in the Sixth Year of the Republic of India as follows:

NOTE

Statement of Object and Reasons:
The Punjab Entertainment Duty Act, 1936, has many loopholes. Many of the mal-practices indulged in by the proprietors of entertainment houses at present go unpunished for want of suitable provisions under the existing Act. This is resulting in considerable evasion and loss of revenue to Government. In order to avoid this loss of revenue, it has now become necessary to revise the Punjab Entertainment Duty Act, 1936. The Bill is accordingly designed to met this purpose"(Vide Punjab Government Gazette Extraordinary, dated the 31st March, 1953, p 335)

1. Short title, extent and commencement: -
(1) This Act may be called the Punjab Entertainment Duty Act, 1955.
(2) It extends to the whole of the State of Punjab.
(3) It shall come into force at once.

2. Definitions: - In this Act unless the context otherwise requires:-
a) Admission to an entertainment includes admission to any place in which the entertainment is being held or is to be held and where television exhibition is being provided with the aid of any type of antenna with a cable networks attached to it or cable television in residential or non-residential areas of which persons are required to make payment by way of contribution or subscription or installation and connection charges or any manner, whatsoever.
aa) 'antenna' means an apparatus which received television signals which enable views to tune into transmissions including national or international satellite transmissions and which is erected or installed for exhibition of films or moving pictures or series of pictures by means of transmission of television signal by wire where subscribers television sets at the residential or non-residential place are linked by metallic coaxial cable or optio-fibre cable to a central system called the head-end, on payment by the connection charges or any other charges collected in any manner whatsoever.
aaa) 'cable television' means a system organized on payment by a connection holder of any contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever, for exhibition of films or moving picture or series of pictures by means of transmission of television signals by wire where subscriber's television set is linked by metallic coaxial cable or optio-fiber cable to a central system called the head-end, by using a video cassette or disc or both, recorder or player or similar such apparatus on which prerecorded vide cassettes or discs or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder.
b) Commissioner means the Excise and Taxation Commissioner, Punjab for the time being.
c) Entertainment Tax Officer means the Excise and Taxation Officer appointed as such under this Act.'
d) 'entertainment' includes any exhibition, performance, amusement, game, sport, or race to which persons are ordinarily admitted on payment for exhibition of films, or moving pictures or series of pictures which are shown on the television receiving set, with the aid of any type of antenna with a cable network attached to it or cable television for which persons are reuired to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever.
e) 'payment for admission' includes-
i) any payment made by a person admitted to any part of a place entertainment and in a case where such person is subsequently admitted to another part thereof for admission to which an additional payment is required, such additional payment, whether actually made or not.
ii) in case of free, surreptitious, unauthorized or concessional entry, whether with or without the knowledge of proprietor, the payment which would have been made it the person concerned had been admitted on payment of the full charges ordinarily chargeable for such admission.
iii) Any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment.
iv) Any payment made by a person by way of contribution or subscription of installation and connection charges or any other charges collected in any manner whatsoever for television exhibition with the aid of any type of antenna with a cable net work attached to it or cable television.
f) 'prescribed means prescribed by rules made under this Act.
g) 'proprietor' in relation to any entertainment includes the owner, partner or a person responsible for management thereof and any person responsible for or for the time being in charge of the management for providing cable connection from any type of antenna or cable television.
h) 'Government' means the Government of the State of Punjab and
i) 'Ticket ' means the pass or token for the purpose of securing admission to an entertainment.

NOTES

Video parlours - Entertainment duty on parlours-video parlours having more that 100 seats can well be equated with a regular cinema-nothing wrong to treat such a video parlour for the purpose of entertainment duty at par with a regular cinema-Video parlour having more than 99 seats and a video paralour having 99n seats are two separate classes and could be differently treated -Location of video parluor in a town or village having particular population has direct nexus with the quantum of duty leviable. Punjab. Punjab Entertainment Duty Act 1955Section 3-A as amended by Haryana Act 3 of 1989. Mrs. Jyoti Video Theatre ,Jind v. State of Haryana 1993(3 )RRR 132(P&H).

Cinematograph-
The word 'cinematograph' includes V.C.R.-Licence under Act is essential-Stringent requirements for grant of such licence, however, deprecated-Different yard-sticks adopted for V.C.R. and regular cinemas for purposes of entertainment duty is legal. Punjab Cinemas(Regulations) Act, 1952 as applicable to Haryana. Punjab Cinemas(Regulations)Rules, 1952- Rule 3(iv) Mrs. Jyoti Video Theatre, Jind v. State of Haryana 1993(3) RRR 132(P&H).

3. Duty on payment for admission to entertainment: -
(1) A person admitted to an entertainment shall be liable to pay an entertainment duty at a rate (not exceeding one hundred and twenty five per centum of the payment of admission) which the Government may specify, by a notification in this behalf and the said duty shall be collected by the proprietor and rendered to the Government in the manner prescribed.
[(1-A) Not withstanding anything contained in sub-section (1), the Government may, by notification, levy lumpsum entertainment duty at a rate not exceeding: -
(a) eight thousand rupees per annum in the local area of a City constituted as such under the Punjab Municipal Act, 1911; and
(b) Six thousand rupees per annum in areas other than the local areas specified in clause (a); in respect of entertainments arranged by a proprietor by replay of video cassette player or video record player and the lumpsum duty so levied shall be recoverable from the proprietor.]
(2) A draft of the proposed order specifying the rate of entertainments duty referred to in sub section (1) shall be notified for the information of all persons likely to be effected thereby and it shall take effect only after the Government haws considered all objections received within a period of thirty days from the date of such publications, and has notified the same again with or without modification:
Provided that if the Government consider that such an order should be brought into force at once, the final notification may issue without previous publication.
Provided further that Government may impose an entertainments duty on complimentary tickets at a from that imposed on other kinds of payment for admission subject to the maximum specified in sub section (1).
(3) Until such time as the duty referred to in sub sections (1) and (2) has been finally notified, the entertainments duty shall be levied at the rates in force in this behalf immediately before the commencement of this Act.
[(3-A) Notwithstanding anything in this section, the amount of duty shall be calculated to the nearest multiple of 5 naye paise by ignoring 2 naye paise or less and counting more than 2 naye paise as 5 naye paise].
(4) The final notification specifying the rates of entertainment duty shall be laid before the[-] Legislature at the session immediately following its publication.
[3-A. Entertainment duty is not leviable in case tax is paid under Punjab Act 8 of 1954. Notwithstanding anything contained in this Act, no entertainment duty shall leviable on the proprietor who is able to pay entertainment tax under the Punjab Entertainment Tax (Cinematograph Shows) Act, 1954]
[(3-B) Notwithstanding anything contained in subsection (1), (1A), (2) and (3), in the case of entertainment provided with the aid of antenna or cable television to a connection holder, the proprietor of such entertainment shall pay entertainment duty at such rate per connection per month as the State Government may specify from time to time by a notification in the Official Gazette but not exceeding seventy-five rupees per month per connection.

4. Payment made in a consolidated sum: -
Where the payment for admission to an entertainment is made in a consolidated sum in the form of a subscription or contribution to any society or a season ticket or a right of admission to an entertainment or series of entertainments during a specified period, or a privilege, right, or facility combined with the right of admission without further payment, or a reduced charge, the entertainment duty shall be paid on the amount of the consolidated sum but where the Entertainment Tax Officer is of the opinion that the payment of a consolidated sum or any payment for a ticket includes payment for other privileges, rights or facilities besides the admission riod when the duty has not been in operation, they duty shall be charged on such amount as appears ton the Entertainment Tax Officer to represent the right of admission to entertainment for which a duty is payable.

5. Deposit of security by the proprietor: -
The prescribed authority may, in the manner prescribed, require the proprietor of any entertainment to deposit as security for payment of entertainment duty under this Act, an amount not exceeding [twenty thousand rupees] in a Government treasury, and the same shall be deposited.

6. Entertainment Tax Officer and other taxing authorities: -
For carrying out the purposes of this Act, the Government may appoint a person as Entertainment Tax Officer and such other persons as it thinks fit to assist the Commissioner.

7. Posting of tables of rates of payments off admission at conspicuous places:-
The proprietor of an entertainment shall, in the manner prescribed, exhibit at the place of entertainment, the rates of the payment for admission and the amount of entertainments duty payable on such rates.

8. Penalty for non-payment of duty: -

(1) Except as otherwise provided in this Act, no person shall enter an entertainment unless he is in possession of ticket or a complimentary ticket or a pass or a badge supplied by the employer under this Act and no person liable to pay entertainments duty shall so enter without having paid, in the manner prescribed, the duty payable under this Act.
(2)A person who enters an entertainment without permission or surreptitiously, with intent to evade the duty payable under this Act shall, on conviction by a magistrate, be punishable with fine which may extend to rupees 200 (rupees two hundreds) and, in addition, be liable to pay such duty.

9. Admission of persons without payment :-
Nothing in this Act shall apply to bona fide employees of proprietor, are on duty in connection with the entertainment, or the proprietor when on such duty.

10. Method of levy: -
(1) Save as otherwise provided by this Act no person shall be admitted to any entertainment where the payment for admission is subject to entertainment duty except with ticket stamped with an impressed, embossed, engraved or adhesive stamp (not used before) issued by the Government for the purposes of revenue and denoting that the proper entertainment duty been paid.
(2) The Government may, on the application of the proprietor of any entertainment, in respect of which the entertainment duty is payable, permit the proprietor on such conditions as the Government may prescribe, to pay the entertainment duty-.
(a) by a consolidated payment [not exceeding one hundred and twenty five per centum of the gross payment for admission] to the entertainment at the rate in force during the period concerned.
(b) in accordance with the returns of the payment for admission to the entertainment;
(c) in accordance with the results recorded by any mechanical contrivance that automatically register the number of persons admitted.

Entertainment exempted from payment of duty: -
(1) No entertainment duty shall be levied on payment for admission to any entertainment where the Commissioner is satisfied on application made in the behalf in the prescribed manner that the whole of the net proceeds of the entertainment will be devoted to philanthropic, charitable, educational or scientific purposes which have been approved as such by the Government .
(2) Nothing in this Act apply to any entertainment provided by the staff or students, or both of an academic institution when the proceeds are intended for academic or charitable purposes.
(3) The Government, for promotion of peace and international goodwill or encouragement of arts and crafts, sports or other public interest, by general or special order, exempt any entertainment or class of entertainments from liability to pay [either whole or any portion of] duty under this Act.
(4) The Government may, in the case of entertainment by public cinematograph exhibition, by notification direct that persons admitted to such an entertainment and occupying seats in the front rows close to the screen up to such number or up to such proportion of the total number of seats as may be specified in the notification shall be liable to pay entertainment duty at such lower rate as may be specified therein, provided all the front rows comprising seats up to such a number or proportion, as the case may be, are closer to screen than every other row].

11-A.Appeal:-
(1) Any person aggrieved by an order made by the prescribed authority under [-] section 14-A may, in prescribed manner, appeal to such higher authority as may be prescribed within thirty days of such order:
Provided that no appeal shall be entertained by higher authority unless it is satisfied that the amount of duty due and the penalty, if any, imposed on the person has been paid.
Provided further that if such higher authority is satisfied that the person is unable to pay duty due or the penalty, if any, imposed or both, it may, for reasons to recorded in writing, entertain the appeal without duty or penalty or both having been paid.
(2) Subject to such rules of procedure as may be prescribed, the higher authority may pass on such appeal such orders as it may think fir.

12. Powers of revision :-
The Commissioner or such other officer, as the Government may by notification, appoint in this behalf may, of his own motion or on application made, call for the record of any proceedings or order of any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety or such proceedings or order, and may pass such order in reference thereto as he may deem fit.
[Provided that the Commissioner or the other officer may, before deciding such application, direct the applicant to deposit, in whole or in part the amount of duty due, and penalty, if any, impose on him under this Act.]

13. Production and inspection of accounts and documents: -
(1) The proprietor of an entertainment shall, on being required to do so by an officer authorized by the Government in this behalf , produce before any officer of the Excise and Taxation Department, not below the rank of a Sub-Inspector as may be prescribed, any accounts or documents, relevant ton the sales of tickets including complimentary tickets and realization of the entertainments duty as may be necessary for the purposes of this Act.
(2) If any officer or Government mentioned in sub section(1) has reason to suspect that the proprietor of any entertainment is attempting to evade the payment of an entertainments duty due from him under Act, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the proprietor, as may be necessary and shall grant a receipt for the same and shall retain the same only for so long as may be necessary for examination thereof.

14. Entry into and Inspection of places of entertainments: -
(1) Any officer not below such rank as may be prescribed, may enter into, inspect and search any place of entertainment while the entertainment is proceeding at any reasonable time, for the purpose of ensuring that the provisions of this Act. (2) The proprietor of every entertainment shall give every reasonable assistance to the aforesaid officer in the performance of his duties under subsection (1).

[14-A. Power to impose penalties on proprietor of entertainments :- (1)If the proprietor of an entertainment -
(a) evades the payment of any duty due under this Act, or
(b) obstructs any officer making any inspection, a search or seizure under this Act, or
(c) acts in contravention of, or fails to comply with any of the provisions of this Act or the rules made thereunder.
the prescribed authority may after affording such proprietor a reasonable opportunity of being heard direct him to pay by way of penalty in addition to the duty due if any a sum not exceeding [ten thousand rupees]

15. Cognizance of offences: -
(1) No Court shall take cognizance of an offence under this Act except on a complaint made by a person authorized in this behalf by the Government and no Court inferior to that of a Judicial Magistrate of the first class shall be competent to try such an offences.

16. Power to compound offences: -
(1) The prescribed authority may, at any time, accept from a person, who has committed an offence under this Act, by way of composition of such offence, such of money not exceeding [-] fifty rupees or double the amount of duty payable under this Act whichever is greater.

17. Recoveries :-
Any sum due under this Act shall be recoverable as arrears of land revenue.

18. Delegation of Powers by the Government: -
(1) Government may delegate all or any of its powers under this Act except those conferred upon it by sub section (2) of section 10, section 20 and this section, to any person or authority subordinate to it.
(2) The exercise of any power delegated under sub-section (1) shall be subject to such restrictions, or conditions, if any as may be laid down by the Government and shall also be subject to control and revision by it.

19. Bar of certain proceedings: -
No action shall lie against Government or any of its officer or servant for any act done or purporting to be done in faith under this Act.

20. Power to make rules: -
(1) The State Government make rules generally carrying out the provisions of his Act.
(2) In particular and without prejudice to the generality of the foregoing power it may make rules: -
(a) for the supply and use of stamps or stamped tickets if required in connection with the levy of entertainments duty or for the stamping of tickets sent to be stamped, and for securing the defacement of stamps when used;
(b) for the use of tickets covering the admission of more than one person and the calculation of the duty thereon for the payment of the duty on the transfer from one part of a place of entertainment to another.
(c) for controlling the use of mechanical contrivances (including the prevention of the use of the same mechanical contrivances for payment of a different amount) and for securing proper records of admission by means of mechanical contrivances;
(d) for the checking of the admission, the keeping of accounts and furnishing of returns by the proprietors of entertainments in respect of which entertainment duty is payable in accordance with the provisions of this Act.
(e) for renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund;
(f) for the keeping of account of all stamps used under this Act;
(g) for prescribing the form of a ticket, pass or token authorizing admission to an entertainment.
(h) for the presentation and disposal or application for exemption for payment of the entertainment duty or for the refund thereof;
(i) for the exemption from the entertainments duty on military personnel in uniform.
(j) for the exemption of entertainments duty under this Act and the power to be exercised by the officers of Government in that behalf;
[(k) Omitted by Punjab Act 10 of 1965, section 6(1)]
(l) for specifying the authorties who would be competent to compound offences under section 16.
(m) for laying down procedure for the hearing and disposal of appeals under sections 11-A and applications under section 12 and all other matters incidental thereto.]
(3) All rules made under this Act shall be laid before [-] the State Legislature during the session next ensuring after the publication thereof and may be confirmed, amended, amended or revoked by it.

21. Repeal and Saving :-
The Punjab Entertainment Duty Act, 1936 (Punjab Act III of 1936), is hereby repealed.
Not withstanding any such repeal, anything done or any action taken including any order, notification or rules made or issued in exercise of powers conferred by or under the repealed Act shall to the extent of being consistent with the provisions of this Act be deemed to have been done/taken in exercise or powers conferred by or under this Act.
[The schedule Omitted by Punjab Act 32 of 1957, section 3]

[Validation] Notwithstanding anything to the contrary contained in any judgment decree or order of any court or other authority, any levy, assessment, reassessment or collection of any amount by way of duty or penalty imposed or purporting to have been imposed under the provisions of the principal Act for the period commencing from the 1st November, 1966 and ending with the commencement of the Punjab Entertainments Duty (Haryana Amendment and Validation) Act, 1987 and any action taken or thing done or purporting to have been taken or done in relation to such levy, assessment, reassessment or collection shall be deemed to be as valid and effective as if such levy, assessment, reassessment or collection had been made or action or things done under the principal Act and accordingly "
(a) all acts, proceedings or things done or action taken by the State Government or by any officer of the State Government or by any authority in connection with the levy, assessment, reassessment or collection of such duty or penalty shall, for all purposes, be deemed to be, and to have always been, done or taken in accordance with law;
(b) no suit or other proceedings shall be instituted, maintained or continued in any court or before any authority for the refund of any such duty or penalty so collected; and
(c) no court or authority shall enforce any decree or order directing the refund of any such duty or penalty so collected.
**************

The Punjab Entertainment Duty Rules, 1956

CHAPTER I

Short Title, Commencement and Definitions

1. Short title and commencement. " (1) These rules may be called the Punjab Entertainments Duty Rules, 1956.
(2) They shall come into force at once is super session of the Punjab Entertainments Duty Rules, 1936.

2. Definitions. " In these Rules, unless there is anything repugnant in the subject or context, -
(a)
`Act' means the Punjab Entertainments Duty Act 1955.
(b)
`Agent' means a person authorized in writing by a proprietor to appear on his behalf before any officer empowered under the Act to carry out the purpose of the Act, being "
(i) a relative of the proprietor, or
(ii) a person in the regular and whole time employ of the proprietor; or
(iii) a person in the regular and whole time employ of the proprietor, or the Registered of Accountants maintained by the Union Government under the Auditor's Certificate Rules, 1932, or has passed any Accountancy Examination recognized in this behalf by the State Government ; or
(iv) a person who possesses a decree in commerce, law, economics or banking including higher auditing conferred by any Indian University incorporated by law for the time being in force or any foreign University duly approved in this behalf by the State Government.
(c)
`Assistant Excise and Taxation Commissioner' means the person appointed by that designation by the State Government to assist the Commissioner.
(d)
`Collector' means the Collector of a district and includes a Deputy Commissioner and any other officer appointed by the State Government in this behalf.
(e) `
Deputy Excise and Taxation Commissioner' means the person appointed by that designation by the State Government to assist the Commissioner in relation to the districts under his charge.
(f) `
Form' means the form appended to these rules.

[(ff) Joint Excise and Taxation Commissioner' means the person appointed by that designation by the State Government.]

[(fff) `Additional Excise and Taxation Commissioner' means the person appointed by that designation by the State Government.]
(g)
`Treasury' means the Government Treasury or Sub-Treasury of a district or tehsil, as the case may be, or a branch of the State Bank of India.
(h)
`Section' means a section of the Act.
(i)
`Year' means the financial year.
(j)
`Stamp' means an Entertainments Duty Stamp issued by the State Government under sub-section (1) of the section 10 of the Act.

CHAPTER II

Superintendence and Control of the Administration under the Act.

3. Prescribed authority. " Prescribed authority shall be
(a) Entertainment Tax Officer of the district concerned for the purpose of section, Section 10-A and Section 15 of the Act.
(b) [omitted].
(c) An Inspector of the Excise and Taxation Department within the area subject to his jurisdiction for purpose of sections 13 and 14 of Act.

4. Administration and Collection of tax leviable. " (1) The Commissioner shall superintendent the administration and the collection of the tax leviable under the Act.
(2) Subject to the general control and superintendence of the Commissioner, the Deputy Excise and Taxation Commissioner shall control all officers appointed to assist the Commissioner, under the Act, within his jurisdiction.
(3) The Entertainment Tax Officers are charged with the duty of carrying out the provisions of the Act and these rules subject to the overall control and direction of the Deputy Excise and Taxation Commissioner concerned who would carry out the orders of Commissioner issued from time to time.

Payment of duty by Stamps

5. Supply of stamps and keeping of accounts " (1) The rules regarding the supply and keeping of accounts of non-judicial and court-fee stamps contained in Part I of the Punjab Stamps Rules, 1934, published vide Punjab Government notification No. 998 E & S, dated the 14th February, 1934, as amended heretofore or to 16 amended in future, shall apply
mutatis mutandis to the supply and keeping of accounts of the stamps except that for the purpose of rule 8 of the said Punjab Stamps Rules, 1934, a counterpart of the double-lock shall be maintained in form Stereo A&T No. 105(c).
(2) All accounts maintained about the supply and sale of stamps will be open to inspection by the Entertainment Tax Officer of the district concerned.

[5-A. Commission for sale of entertainment duty stamps. - Every stamp vendor duly authorised by the Collector under rule 6 to sell entertainment duty stamps shall be entitled to a commission at the rate of 30% on the purchase value of such stamps sold by him at the cities/towns, namely, Ambala Cantt, Yamuna Nagar, Sadhaura, Smalkha, Assandh and Uklana).

6. Purchase of stamps. " No person shall purchase any stamp except from the Collector or from any person duly authorised by the Collector to sell such stamps:

Provided "
(i) that nothing in this rule shall apply to any person purchasing such a stamp affixed to a ticket for the purpose of admission to an entertainment ;
(ii) that when the proprietorship of an entertainment changes hands, it shall be lawful for the new proprietor, after giving notice to the Collector, to purchase from the former proprietor the stock of unused stamps in the latter's possession ; and
(iii) that when on account of any unforeseen reason, stamps cannot be purchased from the Collector or from the persons duly authorised by the Collector to sell such stamps, the Entertainment Tax Officer, may for reasons to be recorded in writing, permit the proprietor of an entertainment to borrow stamps from the proprietor of another entertainments in the same district.

7. Price of admission shown on and stamps affixed to ticket. " Except as
provided in rule 13, every dutiable ticket issued to payment for admission to an entertainment shall be clearly marked with the price of admission, whether paid or not excluding the duty payable under the Act, and shall also have securely affixed to it a stamps of the value of fee proper entertainments duty payable under the Act.

8. Issue of stamps " No stamp shall be issued to any person by, or on behalf of the proprietor of any entertainment otherwise than as provided in rules 6(ii), 6(iii) and 7.

[8-A. Payment of duty on video shows having seating capacity of less than

one hundred persons. (1) The proprietor of a video set exhibit-video shows on payment at any place within the State of Haryana, having seating capacity of less than one hundred persons shall make an application in form P.E.D. 1-A to the Entertainment Tax Officer incharge of the district concerned and shall deposit a sum equivalent to duty payable by him for one quarter as provided in sub-rule (2) in the treasury as security and attach with his application, the treasury receipt showing the deposit thereof.
(2) In addition to the security prescribed in sub-rule (1), the proprietor referred to in sub-rule (1), shall pay the entertainment duty quarterly in advance the following slab of rates:
For premises located in village/town/city having population of
Rate of duty payable per quarter
(i) Less than 10,000
Rs. 10,000
(ii) Between 10,000 to 24999
Rs. 15,000
(iii) 25,000 and above
Rs. 25,000

Explanation. - The latest census figures, shall be the basis for determining the Population of any place.
(3) For the purpose of charging entertainment duty, part of a quarter shall be treated as a full quarter.
(4) The entertainment duty shall be payable on the first working day of the month preceding the quarter to which it pertains. The treasury receipt showing the deposit of entertainment duty shall be submitted by the proprietor to the Entertainment Tax Officer concerned on the next working day of such month.
(5) The Entertainment Tax Officer incharge of the district shall be competent to forfeit the whole or part of the security in the event of failure of the proprietor to pay the duty as prescribed in sub-rule (2).
(6) If the proprietor intends to close the entertainment, he shall give one month's notice, in writing to the Entertainment Tax Officer incharge of the district.
(7) In respect of exhibition of video shows at video show halls having seating capacity of one hundered or more, the entertainment duty shall be charged as notified under section 3 of the Act. The other provisions of these rules shall apply
mutatis mutandis.

CHAPTER III

Ticket for admission.

9. Ticket. " A ticket, other than a complementary ticket, for admission to an entertainment shall be in form P.E.D.I. and shall be in different and distinguishing colours (or shall have a bold streak of district colour on each of its three foils) for different shows to be held on the same day, the colours for various shows being such as may be approved by the Entertainment Tax Officer of the district concerned :

Provided that, unless the prior approval of the Entertainment Tax Officer of the district concerned has been obtained, the scheme of colours adopted for different shows in a day, reckoned from sunrise to sunrise, will not be charged.
[Omitted]

10. Complimentary ticket " A complementary ticket entitling the holder thereof to free admission to an entertainment but after payment of proper entertainments duty shall be in form PED 2 and shall be in different and distinguish colours or shall have a bold streak of a distinct colours on each of its three foils for different shows to be held on the same day, the colour of various shows being such as may be approved by the Entertainment Tax Officer of the district concerned.

Provided that, unless the prior approval of the Entertainment Tax Officer of the district concerned has been obtained, the scheme of colours adopted for different shows in a day, reckoned from sunrise will not be changed.

Provided further that the proprietor of an entertainment shall not be bound to introduce tickets for admission in the prescribed from P.E.D. 12 for a period of 30 days from coming into force of these rules.

Provided also that only one person shall be admitted to on one complementary ticket.

11. Season Ticket. - Every season ticket shall be in Form P.E.D. 3.

Provided that unless the prior approval of the Entertainment Tax Officer of the district concerned has been obtained, the scheme of colours adopted for different shows in a day, reckoned from sunrise to sunrise will not be changed.
(b) Each plural ticket shall have affixed to it a stamp or stamps equal in value to the total duty that would have been payable on tickets for admitting each such person separately.
(c) The stamp or stamps to be affixed to a ticket entitling the purchaser to the exclusive use of a box or similar accommodation where more than one person is ordinarily admitted shall be of the value of the duty that would be payable upon a ticket for consolidated amount to be charged representing the right of admission to entertainment for which the accommodation is ordinarily available.

[12. Omitted by notification dated 2.12.1971].

13. Unstamped tickets issued under the provisions of Section 10(2)(a) and (b) - Every ticket issued by a proprietor who has been permitted by Government to avail himself to the concession under Section 10, sub-section (2)(a) or (b) of the Act, shall be in form P.E.D. 1.

Provided that the Commissioner or the Joint Excise and Taxation Commissioner may exempt any proprietor, upon such conditions and for such period as he thinks fit, from the operation of this rule or any part thereof.

14. Transfer of Seat. - When the purchaser of any ticket entitling him to be admitted to a part of the place of entertainment wishes to transfer to another part, for which the payment for admission is higher, the proprietor shall issue to him a second ticket stamped with a stamp of the value of the difference between the duty leviable on the second ticket and that leviable on the first ticket returned to him under rule 15.

15. Defacement destruction of stamp. " (1) The ticket prescribed under rules 9, 10, 11 shall be printed in triplicate and bound in booklets of one hundred tickets each. Each ticket shall bear a serial number of the tickets in various booklets shall go consecutive and in an ascending order. The last serial number shall be up to 1,00,000 where after a fresh series of tickets shall be printed under advise to the Entertainment Tax Officer concerned, the serial number shall be printed and the ticket shall have perforations between the fixed foil (first foil) and the counter foil (second foil) and the foil (third foil). The stamps which shall not be used in an inverted position, shall be affixed across the line of perforations between the fixed foil (first foil) and the counter foil (second foil) and it shall be defaced, before admission to an entertainment by tearing the ticket into two portions across the perforations between the fixed foil (first foil) and the counter foil (second foil) in such a manner that each portion shall show the value of the stamps. The portion of the stamps affixed on the fixed foil (first foil) and the counter foil (second foil) shall also bear the date for which the ticket has been issued. The counter foil (second foil) of the ticket shall be given to the purchaser till the termination of the entertainment. The foil (third foil) termination of the entertainment. The foil (third foil) shall be retained by the proprietor or his authorised employee till the termination of the entertainment and this shall be produced, on demand, before any officer authorized under rule 28 to inspect the entertainment.
(2) Immediately after the conclusion of each show the proprietor shall consign or cause to be consigned the (foils) portion of all the tickets collected from the purchasers in box, having a slit not more than one half of an inch in width at the top, to be maintained separately for each class of tickets. It shall be the responsibility of the proprietor to ensure that these boxes are not tempered with. The box shall be locked and the key of this lock would remain with an officer not below the rank of an Inspector of the Excise and Taxation Department working in the district concerned. The lock shall be provided by the Entertainment Tax Officer concerned.
(3) The corresponding fixed foil (first foil) bearing half portion of stamps shall be retained or caused to be retained by the proprietor till these are destroyed in the manner hereinafter mentioned. The box containing the foils of the tickets will be opened by a Gazette Officer authorised to inspect the entertainment under rule 28 in the presence of the proprietor or his agent. After taking account of all such foils and the corresponding fixed foils (first foils) retained by the proprietor separately, the said officer shall immediately, destroy both the foils and the fixed foils by burning in the presence of the proprietor or his agent and record. In the inspection note book maintained under rule 34, the particular of the foils and the corresponding fixed foils (first foil) so destroyed.
(4) Omitted by notification dated 11.11.1974.

16. Term Etc. Stamps. - No tickets bearing a stamp that has been previously used, torn, defaced or otherwise marked or mutilated shall be issued by the proprietor of an entertainment.

CHAPTER IV

Assessment

17. Assessment. (1) " When it appears to the Entertainment Tax Officer concerned that an assessment of payment for admission in case of free concessional, surreptitious or unauthorized entries should be made, he shall serve upon the proprietor a notice in form P.E.D. 4.
(a) Calling upon him to produce his books of accounts or other documents which such officer wishes to examine together with an objection which the proprietor may wish to prefer in any evidence which he may wish to produce in support thereof.
(b) Stating the period or periods in respect of which assessment is proposed.
(c) Fixing a date, ordinarily not less than ten days after the date of service of the notice for producing such accounts and document and consideration of the objections, which the proprietor may refer :
(2) Where the Entertainment Tax Officer is satisfied that proprietor has duly paid in full the amount of entertainments duty due from him on the entries under assessment, he shall discharge the notice in form PED 4 served upon the proprietor and shall send an intimation to that effect to him.
(3) Where after considering any objections made by the proprietor and any evidence produced in support thereof, the Entertainment Tax Officer determines the liability of the proprietor for a sum higher than the amount of entertainments duty admitted by the proprietor, he shall record an order stating briefly reasons upon which his decision is based.
"(3A) Where the Entertainment Tax Officer has determined the liability of the proprietor for a sum higher than the amount of entertainments duty admitted by the proprietor, he shall serve upon the proprietor a notice in form P.E.D. 4A calling upon him so to why a penalty of the amount to be specified therein, be not imposed and shall pass an order after considering the reply, if any, submitted by such proprietor."
(4) Every Entertainment Tax Officer shall maintain a register in form P.E.D. 5 in which he shall enter the details of each case started under sub rule (1) above.

18. Notice of Demand. " (1) If any sum is payable by the proprietor under the Act or these Rules, the Entertainment Tax Officer shall serve a notice from PED 7 and shall also fix a date not less then thirty days from the date of service, by which the proprietor shall furnish the receipted challan in proof of such payment.
(2) When the challan is produced, the Entertainment Tax Officer concerned shall make the necessary entry in the personal file of the proprietor.

CHAPTER V

Refunds Remission and Exceptions

19. Refund of value of unused stamps or removal of damaged or spoiled stamps. (1) " The proprietor of an entertainment may at any time return to the Collector any unused stamps in his possession and shall be entitled to claim refund of their value, subject to a deduction of two paisa for each rupee or fraction of the total value of the stamps returned.
(2) When any stamps purchased for use under the Act have been damaged or spoiled, the purchaser may apply in writing to the Collector who on being specified that they have not been willfully damaged or spoiled may give in lieu thereof -
(a) other stamps of the same description and value; or
(b) if required and if he thinks fit, stamps of any other description to the same amount in value; or
(c) the same value in money deducting six paisa for each rupee or fraction of a rupee of the total value of the stamps returned.
(3) Application for grant of refund or renewal or stamps shall be made personally or by registered post through an agent appointed by a duly attested power of attorney to the Collector of the district where they were purchased and shall furnish the following information :-
(a) Full name, surname (if any), and residence of an applicant and the name of the firm, if any, on whose behalf application is made;
(b) Description and the number of stamps;
(c) Total value;
(d) Date of purchase of stamps;
(e) The place from where the stamps were purchased;
(f) Manner in which stamps were spoiled or rendered unfit for use;
(g) Where the application is for refund or renewal;
(h) Date of application.
(4) Application for refund or renewal shall be recovered and promptly dealt with in the English office of the Collector under the supervision of the office Superintendent.
(5) The application shall be entered in the register in form PED 9. The clerk concerned shall examine the application in order to see that -
(a) the application is in the proper forms ;
(b) the stamps are genuine ;
(c) if the value of the stamps tendered for refund or renewal is Rs. 100 or above the actual purchase of the stamps is verified from the register of person authorised to sell stamps.
If the clerk concerned finds that the application is incomplete or the stamps, for which a refund is claimed or which are required to be renewed, are not enclosed with it, it shall be returned promptly to the applicant after obtaining the orders of the Collector through the Office Superintendent with the objection recorded on it.
If the clerk concerned finds that the application is in order and the papers are complete, he shall, after carefully examining the grounds of the application, record a note whether he considers the claim to be admissible, and if so, he shall submit the case along with the register in form PED. 9 after completing columns 1 to 11. He shall also prepare and submit with the case a refund/renewal statement in form PEC. 10 or 11/PED. 12 and enter (both in words and figures) the amount of refund, after deducting six paisa in the rupee where this is necessary of the fresh stamps admissible.
(6) The Office Superintendent shall carefully check the application and the relevant papers submitted to him and satisfy himself that the various checks prescribed for examining the application and instruction for filling up the register and the refund/renewal statement, referred to in sub-rule (5) above, have been duly observed. He shall also see that the rules and orders in this behalf contained in other relevant Manuals, Codes or Acts and other issued from time to time are strictly complied with.
He shall then record his opinion as to the admissibility of the claim and if he finds the claims to be in order, he will sign the refund/renewal statement and fill up columns 12 to 15 of the register, and then submit the case with relevant papers to the Collector.
(7) The Collector shall satisfy himself that the claim is admissible. He may require the applicant to make an oral deposition on oath or solemn affirmation or to file an affidavit setting forth the circumstances in which the claim has arisen and may also, if he deems fit, call for evidence in support of such deposition or affidavit.
If he is satisfied that the claim is in order in all respect, he shall check the register and the refund/renewal statement with the relevant stamps and see that the amount of refund/stamps to be granted/issued is correctly entered both in the register and the refund/renewal statement in such a way that no gap is left to enable the amount to be altered.
He shall then have the stamps burnt in his presence and record the following certificate on the file :-
"Stamps of the value of Rs.________________ (both in words and figures) burnt in my presence.
Collector
Dated_______________
District__________________
If the stamps received are in good condition and fit for reissue, they shall not be burnt, but sent to the Treasury Officer with a memo in duplicate in form PED. 13.
The Collector than sign the refund/renewal statement and fill up columns 16 and 17 of the register, and return the case to the Superintendent.
(8) The Superintendent shall then arrange to hand over in his presence the refund or renewal statement to the applicant or his agent taking his acknowledgment in column 18 of the register. He shall than set his initials in column 19 in token of his having done so.
When the amount of the refund does not exceed, Rs. 100 the money may be remitted to the applicant by postal money order at his or her expense in accordance with the rules contained in the note article 198(c) of the Civil Account Code, Volume I.
(9) If the Collector decides that the refund/renewal is not admissible, he shall record his reasons for refusal and returns the papers to the Office Superintendent. The latter shall return the application with stamps to the applicant in the manner laid down in sub-rule (8) above.
If the Collector calls for further evidence in support of the application a memo shall be issued to the applicant giving full particulars of the documents required to be furnished.
(10) After an order has been passed by the Collector sanctioning the claim or calling for further evidence required is not furnished by the applicant within one year (or 3 years in case the claim exceeds Rs. 5 in value) of the date of such order the application with stamps and refund/renewal statement shall be destroyed under the order and in the presence of the Collector, and the fact noted in column 21 of the register in form PED 9.

20. Refund or remission of duty when entertainment is not completed. -
When an entertainment is not completed and the Deputy Excise and Taxation Commissioner of the area concerned is satisfied that the proprietor has returned to all the persons admitted to the entertainment to payment, both the price of admission and the duty charged under the Act, he may, on application made by the proprietor, within three days of the date of entertainment.
(a) remit the duty, if payment was to be made under section 10(2) of the Act; or
(b) if duty was paid under section 10(1) of the Act, send the case to Collector to proceed under rule 19 on production on the portion the stamps to be retained by the proprietor under rule 5.

20-A. Refund of Excess duty paid " (1) An application by a person to refund to excess duty paid shall be made to the Entertainment Tax Officer of the district concerned and shall clearly and briefly specify the grounds on which the refund is claimed.
(2) When the authority referred to in sub-rule (1) is satisfied that a refund is due, in pursuance of an order of a Court or other competent authority in appeal revision or otherwise, he shall record an order sanctioning the refund and communicate the order to the applicant.
(3) When an order for refund has been passed under sub-rule (2), the Entertainment Tax Officer shall issue a refund voucher and shall make it over to the applicant for encashment at the Government Treasury.
(4) The particulars of all application for refund and the orders passed thereon, shall be entered in a register in Form PED 25.

21. [Exemptions by Commissioner]
(a) Any proprietor of an entertainment, claiming exemption under sub-section (1) of section 11 of the Act, from payment of the entertainments duty shall present an application for such exemption to the Entertainment Tax Officer of the district concerned [fifteen days before the date of entertainment provided that Commissioner may entertain an application for exemption not preferred within the stipulated period]. The applicant shall clearly state in his application the date, time and place of the entertainment, the name of the organizer responsible for maintaining accounts, the approved purpose in the interest of which the entertainment is to be held, and the name of the beneficiary, who is to receive he net proceeds of the entertainment. The proprietor will also state in his application for exemption, the gross proceeds anticipated from the entertainment or entertainments sought to be exempted. The application shall be accompanied by a statement, of anticipated approximate expenditure.
On receipt of such an application the Entertainment Tax Officer of the district shall forward the same without delay, with his recommendations to the Deputy Excise and Taxation Commissioner.
(b) Where exemption is granted under sub-section (1) of section 11 of the Act, the Commissioner shall issue to proprietor a certificate in form P.E.D. 14 and the proprietor shall comply with the condition stated therein failing which he would be liable for the payments of the entertainments duty.
(c) If any proprietor fails to comply with any of the conditions set out in certificate referred to in clause (b) above, he shall be liable to pay penalty of Rs. 1,000/- and when the offence is a containing one, the failure involves a daily fine not exceeding Rs. 50/- during the period of the continuance of the offence.

22. [Exemptions by Government]
(a) Any proprietor of an entertainment, claiming exemption under sub-section (3) of section 11 of the Act, from payment of the entertainments duty, shall present an application for such exemption to the Entertainment Tax Officer of the district concerned twenty clear days before the date of entertainment, provided that Government may entertain an application for exemption not preferred within the stipulated period. The applicant shall clearly state in his application the date, time and place of the entertainment, the name of the organizer responsible for maintaining accounts and the ground on which the exemption is sought. The proprietor will also state in his application for exemption the gross proceeds anticipated from the entertainment or entertainments sought to be exempted.
On receipt of such an application, the Entertainment Tax Officer of the district concerned shall forward the same, without delay, with his recommendations to the Commissioner with a copy of his recommendations to the Deputy Excise and Taxation Commissioner of the area concerned. The Commissioner shall obtain the necessary orders of Government in this behalf as early as possible, and the orders so obtained shall be intimated to the proprietor.

23. [Exemption from payment of duty to all Soldiers, Sailors and Airmen serving in the Indian Army]
(a) The price of tickets sold to such soldiers, sailors and airmen [* *] shall be the price of admission only exclusive of duty :

Provided that the persons claiming exemption from payments of entertainments duty under this rule shall produce his identity card and a certificate in form P.E.D. 15 duly signed by an officer of his unit, not below the rank of Junior Commissioned Officer.
(b) The tickets sold to such soldiers, and [- 1] uniform shall be in form P.E.D. 16 and the proprietor shall submit to the Entertainment Tax Officer of the district concerned, within three days of the entertainment, a return of such tickets in form P.E.D. 17. :

Provided that where a mechanical contrivance under section 10(2)(c) is used, such soldiers, sailors and airmen in uniform shall be admitted by a special entrance.

CHAPTER VI

Returns and Registers

24. [Payment under section 10(2)]
(1) Every proprietor making a consolidated payment under section 10(2)(c) of the Act or making payment in accordance with the return of the payment for admission under section 10(2)(b) of the Act, shall within three days of the date of entertainment, submit to the Entertainment Tax Officer of the district concerned, a return in form P.E.D. 18 showing the number of tickets issued at each rate, the gross amount received from sale of tickets and the amount of duty collected.
(2) When a proprietor is permitted to avail himself of the provisions of section 10(2)(c) of the Act, he shall submit to the Entertainment Tax Officer of the district concerned, within three days of the date of entertainment, a return in form P.E.D. 19 showing the number of persons admitted by the mechanical contrivance, the gross amount including duty paid for admission by such persons and amount of duty collected from them.
(3) All payments of entertainments duty to be made in accordance with the provisions of section 10(2) of the Act shall be made to the Entertainment Tax Officer of the district concerned, within three days of the date of entertainment at such time and place and in such manner as he shall require.

25. [Register of Stamps]
(1) Every proprietor of an entertainments shall keep a register in form P.E.D. (1) 20 showing the number of tickets of each denomination issued for the entertainment and the number of stamps purchased and sold by him. The entries in this register shall be made by the proprietor of an entertainment by the interval of each entertainment.
(2) The register shall be paged from one end to the other end and each page shall be initialed by the Entertainment Tax Officer concerned. A certificate about the number of pages contained in the register shall also be recorded at its end by Entertainment Tax Officer before its use.

25-A. [Submission of return in Form P.E.D. 20-A]
(3) Every proprietor other than that referred to in rule 24 shall submit to the Entertainment Tax Officer of the district concerned a monthly return in Form P.E.D. 20-A showing the total number of stamps purchased used as well as the total number of tickets issued for the entertainments held during the particular month. Such a return shall be submitted within a period of seven days of the close of the month to which it relates.

25-B. [Submission of return in Form P.E.D. 20-B]
Every proprietor shall submit to the Entertainment Tax Officer of the district concerned a weekly return in Form P.T.D. 20-B showing the name of the pictures shown and the gross income accrued therefrom. Such a return shall be submitted within three days of the close of the week to which it relates.

26. [Complimentary tickets]
Every proprietor of an entertainment shall submit to the Entertainment Tax Officer of the district concerned within three days from the date of performance of the entertainment, a return of complementary tickets in form P.E.D. 21.

26-A. (1) Every proprietor of an entertainment shall keep a register in form P.E.D. 21-A indicating, show-wise the number of persons admitted to various parts of the entertainment, on P.E.D. 1, P.E.D. 2 and P.E.D. 16.
(2) The entries in the register in form P.E.D. 21-A shall be made by the interval of each show and the proprietor or his agent shall affix his signatures against entries for each show.
(3) This register shall be paged from one end to the other end Each page shall be initialed by the concerned Entertainment Tax Officer. A certificate about the number of pages contained in register shall also be recorded at the end of the Entertainment Tax officer before its use.
(4) This register shall on demand be produced for inspection before the officers authorized to enter and inspect the place of entertainment.
(5) Every proprietor shall submit to the Entertainments Tax Officer of the District concerned a monthly return in form P.E.D. 21-B. Such return shall be submitted within seven days of the month following that to which the return relates.

CHAPTER VII

Miscellaneous

27. [Provision as to person admitted without payment]
(1) The proprietor shall not admit any person to an entertainment without payment for admission unless that person is the holder of a ticket, issued by the proprietor, entitling him to be admitted without payment and clearly marked `Complimentary on which duty has been duly paid or unless in the case of an employee of the proprietor or such person bears a badge or a pass supplied by the employer entitling the holder thereof to be so admitted :
(a) his bonafide employees at the place of entertainment where such entry is necessitated in the discharge of the particular duties of that employee. The badge or pass so issued, by the proprietor, shall be displayed prominently on the person of the employee or the hawker, as the case may be.
(2) Any person seeking admission to an entertainment in connection with the discharge of his duties under any other law for the time being in force in the State, shall be issued a pass in form P.E.D. 22. Such passes shall be issued by name and will be non-transferable and shall bear the words "On duty" conspicuously marked thereon. The holder on such a pass shall be bound, on demand, to produce the same before any officer authorized to inspect and enter the place of entertainment under rule 28.
(3) No person seeking admission on duty under the foregoing sub-rule shall enter any place of entertainment without first obtaining the requisite pass in form P.E.D. 22, and if he does so, he shall be deemed to have contravened the provisions of section 8 of the Act.

28. [Power to enter and inspect place of entertainment]
The power to enter, inspect and search any place of entertainment, while the entertainments is proceeding, shall vest in the Commissioner or any other officer of the Department not below the rank of an Inspector as may, by an order in writing, be authorized in this behalf by the Commissioner and with respect to the jurisdiction as may be specified in such order.

29. [Production of tickets]
A person, who has been admitted to an entertainment shall, upon demand made during the course of an entertainment, produce to any officer prescribed in the proceeding rule, the tickets, badge, card of membership, voucher or document by means of which he was admitted, or a portion of ticket by means of which he was admitted, bearing the stamp defaced in accordance with these rules, or the stamped cover to the book or the stamped principal part of the sheet from which the ticket, by means of which he was admitted, was taken.

30. [Posting of tables of rates of payments for admission]
(1) The proprietor of an entertainment shall maintain conspicuously above the outer door of each booking office, a sign board exhibiting in conspicuous painted letters in Hindi, Gurmukhi and English, the rates of payment for admission in respect of each class and the amount of entertainments duty payable on such rates.
(2) Similar sign board indicating the rates of payment for admission and the amount of entertainments duty payable on such rates, shall be exhibited at the entrance to each class of seats, pertaining to that particular class.
(3) The proprietor of an entertainment wishing to make any change in the rates of payment for admission shall give the Entertainment Tax Officer of the district concerned at least three days' clear notice of his intention to do so and sub-rules (1) and (2) above shall apply mutatia mutandis to the claimed rates of payment for admission to the entertainment and the entertainments duty payable thereon.

31. [Notice of a casual entertainment]
Any person wishing to hold a casual entertainment, not being an entertainment which is exempt from the payment of entertainment duty under section 11 of the Act, shall give the Entertainment Tax Officer of the district concerned at least three days' clear notice of his intention to do so.

32. [Deposit of security by Proprietors]
(1) When, in exercise of his powers under section 5 of the Act, the Entertainment Tax Officer of the district concerned decides that the proprietor of an entertainment should deposit a certain amount as security, he shall serve a written order to that effect upon the said Proprietor. The proprietor shall within a fortnight of the service of such an order, deposit the requisite amount as security pledged to the Government, in a Government treasury in the State; and
(2) Every Entertainment Tax Officer of a district shall maintain a register in form P.E.D. 23 showing the securities deposited by the proprietors of entertainment under section 5 of the Act.
(3) If the proprietor of an entertainment sells or otherwise disposes of his business or any of such business or affects any other change in the ownership, name, style, location, nature or extent of such business or discontinues such business, he may soon after such sale, disposal, discontinuance or change, submit a report to that effect to the Entertainment Tax Officer of the district concerned for the refund or release of security, as the case may be.

33. [Service of notices and order]
Service of any notice or order under the Act or these Rules may be effected in any of the following ways, viz, -
(a) by sending it to the person concerned under a certificate of posting; or (b) by giving or tendering it to the person concerned or his manager or agents, if any; or
(c) if the person concerned or his manager or agent, if any, cannot be found, by leaving it at the last known place of business or residence of the person concerned or by giving or tendering it to some adult male member or his family; or
(d) if none of the methods aforesaid is practicable, by affixing it in some conspicuous place at the last known place of the person concerned.

34. [Inspection note book]
Every proprietor shall maintain or cause to be maintained an inspect note book, which shall, on demand be produced before an Inspecting Officer for recording of remarks by the said order. The note book shall be in form P.E.D. 24 and the proprietor shall get it authenticated by the Entertainment Tax Officer of the district concerned before bringing it into use, if one already in use shall be surrendered to the Entertainment Tax Officer.

35. [Admission by mechanical contrivance]
No person shall in any circumstances be admitted by any mechanical contrivance save on payment of the price admission inclusive of duty. Such price inclusive of duty shall be shown in a conspicuous position or on near the mechanical contrivance, the fact that the price is inclusive of duty shall also be stated clearly.

CHAPTER VIII

Appeal and revision

36. [Appeal]
(1) Every appeal against the order of the Entertainments Tax Officer shall lie to the Joint Excise and Taxation Commissioner within whose jurisdiction the appellant is running his entertainment house on the date of the order appealed against. The memorandum of appeal shall be written on a standard marked judicial paper of the value of two rupees and shall contain the following particulars :-
(a) the date of the order appealed against;
(b) the name and designation of the officer who passed the order; and
(c) the grounds of appeal in a precise form.
(2) The memorandum of appeal shall be accompanied by a certified copy of the order appealed against.
(3) It shall be certified and verified by the appellant or his agent as under:-
(a) I/We hereby certify that the duty due and/or penalty imposed has been paid in full or in part.
(b) the duty due and/or penalty imposed has not been paid in full or in part because
(c) the facts set out in the memorandum are true to the best of my/our knowledge and belief.
Signature of the appellant/Agent
(4) The memorandum of appeal shall either be presented by the appellant or his agent to the Appellant Authority in person or be sent to the said authority by registered post.

37. [Summary rejection]
The appeal may be summarily rejected if appellant fails to comply with any of the requisite of rule 36.

38. [Hearing of appeal]
If the appellate authority does not reject the appeal summarily, it shall fix a date for its hearing. The appeal shall be decided after notice to the parties concerned and after giving an opportunity to them to present their case themselves or though an authorized agent. The appellate authority may, before deciding the appeal, itself hold such further enquiries or direct it to be held by the authority against whose decision the appeal has been preferred, as may appear necessary to the appellate authority.

39. [Revision]
Subject to the provisions of section 12 of this Act, every application for revision may be made to and disposed of by the Commissioner or to such other officer, as the Government may by notification appoint in this behalf, in the manner prescribed for submission and disposal of appeal.
****************

HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT

Notification
The 12th January, 2006

No. S.O. 2/P.A. 16/1955/S. 3/2006. - In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 3 of the Punjab Entertainments Duty Act, 1955 (Act 16 of 1955), and with reference to Haryana Government, Excise and Taxation Department, Notification No. S.O. 85/P.A. 16/1955/S. 3/2005, dated the 11th November, 2005, the Governor of Haryana hereby makes the following amendment, namely:-

Amendment
In the Haryana Government, Prohibition, Excise and Taxation Department, Notification No. S.O. 89/P.A. 16/55/S. 3/2001, dated the 29th June, 2001, under column "Rate of duty" for the words "Fifty per cent", the words "Thirty per cent" shall be substituted.
Punjab State Acts


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