Section 15A in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
15A. An appeal from every original order passed under Appeal.
(1)This act or the rules made thereunder shall lie, -(i)if the order is made by an assessing authority or an Assistant Excise and Taxation Commissioner incharge of the District, to the Deputy Excise and Taxation Commissioner;(ii)if the order is made by the Deputy Excise and Taxation Commissioner, to the Commissioner.(2)No appeal shall be entertained unless it is filed within thirty days from the date of communication of the order appealed against, or within such longer period as the appellate authority may allow, for reasons to be recorded in writing.(3)No appeal shall be entertained by an appellate authority unless such appeal is accompanied by satisfactory proof of the payment of the tax or of the penalty, if any, imposed or of both, as the case may be :[Provided that if such authority is satisfied that the proprietor is unable to pay the tax assessed or the penalty, if any, imposed on both, he may, for reasons to e recorded in writing, entertain an appeal without the tax or penalty or both having been paid or after part payment of such tax or penalty or both.] [Added by Act No. 20 of 1994.]
