Section 3A(5) in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
(5)Every proprietor who has been permitted under sub-section (3), shall intimate to the Assistant Excise and Taxation Commissioner, incharge of the District, forthwith any increase in the gross collection capacity per show on account of increase in the seating capacity or in the rates of admission. The proprietor, thereafter, shall be liable to pay tax at the increased rates from the date of such increase. If the proprietor fails to inform the Assistant Excise and Taxation Commissioner, incharge of the District about the increase in gross collection capacity per show or fails to pay tax at the corresponding increased rates, the Assistant Excise and Taxation Commissioner, incharge of the District may, after giving him an opportunity of being heard, by an order in writing, revoke the operation permitted under sub-section (3).
