Section 20 in The Punjab Entertainments Duty Act, 1955
20. Power to Make rules.
(1)The State Government may make [rules] [For the rules framed under the Act, see Punjab Government notification No. 389-E & t-56/734., dated the 20th March, 1956.] generality for carrying out the provisions of this Act.(2)In particular and without prejudice to the generality of the foregoing power it may make rules -(a)for the supply and use of stamps or stamped tickets if required in connection with the levy of entertainments duty or for the stamping of tickets sent to be stamped, and for securing the defacement of stamps when used;(b)for the use of tickets covering the admission of more than one person and the calculation of the duty thereon, for the payment of the duty on the transfer from one part of a place of entertainment to another;(c)for controlling the use of mechanical contrivances (including the prevention of the use of the same mechanical contrivances for payments of a different amount) and for securing proper records of admission by means of mechanical contrivances;(d)for the checking of the admission, the keeping of accounts and furnishing of returns by the proprietors of entertainments in respect of which entertainments duty is payable in accordance with the provisions of this Act;(e)for renewal of damage or spoiled stamps and for the procedure to be followed on applications for refund;(f)for the keeping of accounts of all stamps used under this Act;(g)for prescribing the form of a ticket, pass or token authorising admission to an entertainment;(h)for the presentation and disposal of applications for exemption from payment of the entertainments duty or for the refund thereof;(i)for the exemption from the entertainments duty on military personnel in uniform;(j)for the collection of entertainments duty under this Act and the powers to be exercised by the officers of Government in that behalf;(k)[* * * *] [Clause (k) omitted by Punjab Act 10 of 1965.](l)for specifying the authorities who would be competent to compound offences under section 16.(m)[for laying down procedure for the hearing and disposal of appeals under section 11-A and applications under section 12 and all other matters incidental thereto] [Added by Punjab Act 10 of 1965.].(3)All rules made under this Act shall be laid before the [the House] [Substituted for the words 'both houses' by Haryana Adaptation of Laws Order 1968.] of the State Legislature during its session next ensuing after the publication thereof and may be confirmed, amended or revoked by it.
