Section 21 in The Punjab Entertainments Duty Rules, 1956
21. Exemptions by Commissioner.
(a)Any proprietor of an entertainment, claiming exemption under sub-section (1) of section 11 of the Act, from payment of the entertainments duty, shall present an application for such exemption to the Entertainment Tax Officer of the district concerned [Fifteen days] [See Legislative Supplement Part III, dated 16-4-1971.] before the date of entertainment provided that the Commissioner may entertain an application for exemption not preferred within the stipulated period. The applicant shall clearly state in his application the date, time and place of the entertainment, the name of the organiser responsible for maintaining accounts, the approved purpose in the interest of which the entertainment is to be held, and the name of the beneficiary, who is to receive the net proceeds of the entertainment. The proprietor will also state in his application for exemption, the gross proceeds anticipated from the entertainment or entertainments sought to be exempted. [The application shall be accompanied by a statement of anticipated approximate expenditure.] [See Supplement Part III, dated the 19.2.1960.]On receipt of such an application the Entertainment Tax Officer of the district shall forward the same without delay, with his recommendations to the Commissioner with a copy of his recommendations to the Deputy Excise and Taxation Commissioner concerned.(b)Where exemption is granted under sub-section (1) of section 11 of the Act, the Commissioner shall issue to the proprietor a certificate in form P.E.D. 14 and the proprietor shall comply with the conditions stated therein, failing which he would liable for the payments of the entertainments duty.(c)[ If any proprietor fails to comply with any of the conditions set out in certificate referred to in clause (b) above, he shall be liable to pay penalty of Rs. 1,000/- and when the offence is a containing one, the failure involves a daily fine not exceeding Rs. 50 during the period of the continuance of the offence.] [Added by Haryana Government Notification No. GSR/45/PA16/55/S.20/95 dated 30th May 1995.]
