THE PUNJAB ENTERTAINMENTS TAX ACT

INDEX

NO PARTICULARS

1. SHORT TITLE, EXTENT AND COMMENCEMENT

2. DEFINITIONS

3. LEVY OF TAX

3.(A) OPTION TO PAY TAX IN LIEU OF TAX PAYABLE UNDER SECTION 3

3.(AA) OPTION TO PROPRIETOR

3.(B) TAX NOT TO BE CHARGED IN CERTAIN EXCEPTIONAL CIRCUMSTANCES

3.(C) LIABILITY OF PROPRIETORS IN CASE OF EXEMPTIONS

3.(D) PROHIBITION TO REDUCE SEATING CAPACITY

3.(E) DETERMINATION OF GROSS COLLECTION CAPACITY PER SHOW

4. TAXING AUTHORITIES

5. DEPOSIT OF SECURITY BY THE PROPRIETOR

6. EXEMPTIONS

7. PAYMENT OF TAX AND FURNISHING OF RETURNS

8. ASSESSMENT OF TAX

9. REFUNDS AND REMISSIONS

10. PRODUCTION AND INSPECTION OF DOCUMENTS

11. INTO AND INSPECTION OF PLACES WHERE CINEMATOGRAPH SHOWS ARE BEING HELD

12.(A) POWER TO IMPOSE PECUNIARY PENALTIES

12.(B) PAYMENT OF INTEREST

13. BAR OF CERTAIN PROCEEDINGS

14. OFFENCES AND PENALTIES

15. POWER TO COMPOUND OFFENCES

16. REVISIONS