Section 11A in The Punjab Entertainments Duty Act, 1955
11A. [ Appeals. - (1) Any person aggrieved by an order made by the prescribed authority under this Act may, within a period of sixty days from the date of such order, in the prescribed manner, appeal to the Deputy Excise and Taxation Commissioner or any other officer (hereinafter referred to as the appellate authority) appointed by the State Government in this behalf :
Provided that no appeal shall be entertained by the appellate authority unless it is satisfied that the amount of duty due and the penalty imposed, if any, on of the person has been paid :Provided further that if the appellate authority is satisfied that the person is unable to pay the duty due or the penalty imposed, if any, or both, it may, for reasons to be recorded in writing, entertain the appeal without the duty or penalty or both having been paid.(2)Subject to such procedure as may be prescribed, the appellate authority may pass on such appeal such orders as it may deem fit.] [Section 11-A inserted by Punjab Act 10 of 1965, section 3 and substituted by Haryana Act 30 of 1973.]
