Section 17(3) in The Punjab Entertainments Duty Rules, 1956
(3)Where, after considering any objection made by the proprietor, and any evidence produced in support thereof, the Entertainment Tax Officer determines the liability of the proprietor for a sum higher than the amount of entertainment duty admitted by the proprietor, he shall record an order stating briefly the reasons on which his decision is based [-] [See Legislative Supplement Part III, dated 11.11.1974.].
