THE PUNJAB ENTERTAINMENT – DUTY ACT

INDEX

No    PARTICULARS

1         SHORT TITLE, EXTENT AND COMMENCEMENT

2             DEFINITIONS

3.            DUTY ON PAYMENTS FOR ADMISSION TO ENTERTAINMENTS

3(A).      A ENTERTAINMENT DUTY IS NOT LEVIABLE IN CASE TAX IS PAID UNDER PUNJAB ACT 8 OF 1954

4.            PAYMENT MADE IN A CONSOLIDATED SUM

5.            DEPOSIT OF SECURITY BY THE PROPRIETOR

6.            ENTERTAINMENT TAX OFFICER AND OTHER TAXING AUTHORITIES

7.            POSTING OF TABLES OF RATES OF PAYMENTS FOR ADMISSION AT CONSPICUOUS PLACES

8.            PENALTY FOR NON-PAYMENT OF DUTY

9.            ADMISSION OF PERSONS WITHOUT PAYMENT

10.          METHOD OF LEVY

11.          ENTERTAINMENTS EXEMPED FROM PAYMENT OF DUTY

11.(A)    APPEAL

12.          POWERS OF REVISION

13.          PRODUCTION AND INSPECTION OF ACCOUNTS AND DOCUMENTS

14.          ENTRY INTO AND INSPECTION OF PLACES OF ENTERTAINMENTS

14.(A)    POWER TO IMPOSE PENALTIES ON PROPRIETORS OF NTERTAINMENTS

15.          COGNIZANCE OF OFFENCES

16.          POWER TO COMPOUND OFFENCES

17.          RECOVERIES

18.          DELEGATION OF POWERS BY THE GOVERNMENT

19.          BAR OF CERTAIN PROCEEDINGS

20.          POWER TO MAKE RULES

21.      REPEAL AND SAVINGS