Section 32(3) in The Punjab Entertainments Duty Rules, 1956
(3)If the proprietor of the entertainment sells or otherwise disposes of his business or any part of such business or effects any other change in the ownership, name, style, 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, who shall make a report to the [Deputy Excise and Taxation Commissioner of area concerned] [See Legislative Supplement Part III, dated 2.12.60.] of the refund or release of security, as the case may be, to the proprietor or his legal heirs.
