THE PUNJAB ENTERTAINMENT DUTY RULES, 1956

 

 

CHAPTER I

SHORT TITLE, COMMENCEMENT AND DEFINITIONS

 

1.   SHORT TITLE AND COMMENCEMENT.

2.   DEFINITIONS.

 

 

CHAPTER II

SUPERINTENDENCE AND CONTROL OF THE ADMINISTRATION UNDER THE ACT.

 

3.   PRESCRIBED AUTHORITY.

4.   ADMINISTRATION AND COLLECTION OF TAX LEVIABLE. 

 

 

PAYMENT OF DUTY BY STAMPS

 

5.   SUPPLY OF STAMPS AND KEEPING OF ACCOUNTS.

5A. COMMISSION FOR SALE OF ENTERTAINMENT DUTY STAMPS.

6.   PURCHASE OF STAMPS.

7.   PRICE OF ADMISSION SHOWN ON AND STAMPS AFFIXED TO TICKET.

8.   ISSUE OF STAMPS

8A. PAYMENT OF DUTY ON VIDEO SHOWS HAVING SEATING CAPACITY OF LESS THAN ONE HUNDRED PERSONS.

 

 

CHAPTER III

TICKET FOR ADMISSION.

 

9.   TICKET.

10. COMPLIMENTARY TICKET

11. SEASON TICKET.

12. OMITTED BY NOTIFICATION DATED 2.12.1971.

13. UNSTAMPED TICKETS ISSUED UNDER THE PROVISIONS OF SECTION 10(2)(A) AND (B)

14. TRANSFER OF SEAT.

15. DEFACEMENT DESTRUCTION OF STAMP.

16. TERM ETC. STAMPS.

 

CHAPTER IV

ASSESSMENT

 

17. ASSESSMENT.

18. NOTICE OF DEMAND.

 

CHAPTER V

REFUNDS REMISSION AND EXCEPTIONS

 

19. REFUND OF VALUE OF UNUSED STAMPS OR REMOVAL OF DAMAGED OR SPOILED STAMPS.

20. REFUND OR REMISSION OF DUTY WHEN ENTERTAINMENT IS NOT COMPLETED.

20A. REFUND OF EXCESS DUTY PAID

21. EXEMPTIONS BY COMMISSIONER

22. EXEMPTIONS BY GOVERNMENT

23. EXEMPTION FROM PAYMENT OF DUTY TO ALL SOLDIERS, SAILORS AND AIRMEN SERVING IN THE INDIAN ARMY

 

CHAPTER VI

RETURNS AND REGISTERS

 

24. PAYMENT UNDER SECTION 10(2)

25. REGISTER OF STAMPS

25A. SUBMISSION OF RETURN IN FORM P.E.D. 20A

25B. SUBMISSION OF RETURN IN FORM P.E.D. 20B

26. COMPLIMENTARY TICKETS

26A. COMPLIMENTARY TICKETS

 

CHAPTER VII

MISCELLANEOUS

 

27. PROVISION AS TO PERSON ADMITTED WITHOUT PAYMENT

28. POWER TO ENTER AND INSPECT PLACE OF ENTERTAINMENT

29. PRODUCTION OF TICKETS

30. POSTING OF TABLES OF RATES OF PAYMENTS FOR ADMISSION

31. NOTICE OF A CASUAL ENTERTAINMENT

32. DEPOSIT OF SECURITY BY PROPRIETORS

33. SERVICE OF NOTICES AND ORDER

34. INSPECTION NOTE BOOK

35. ADMISSION BY MECHANICAL CONTRIVANCE

 

CHAPTER VIII

APPEAL AND REVISION

 

36. APPEAL

37. SUMMARY REJECTION

38. HEARING OF APPEAL

39. REVISION