Section 32 in The Punjab Entertainments Duty Rules, 1956
32. Deposit of security by proprietor.
- [(1) When, in exercise of powers under section 5 of the Act, the Entertainment Tax Officer of the District concerned decides that the proprietor of an entertainment should deposit a certain amount as security, he shall serve a written order to that effect upon the said proprietor. The proprietor shall within a fortnight of the service of such an order deposit the requisite amount, as security, pledged to the Government in a Government treasury in the State.] [See Legislative Supplement Part III dated, 22.9.1978.](2)Every Entertainment Tax Officer of a district maintain a register in form P.E.D. 23 showing the securities deposited by the proprietors of entertainment under section 5 of the Act.(3)[ If the proprietor of the entertainment sells or otherwise disposes of his business or any part of such business or effects any other change in the ownership, name, style, location, nature or extent of such business or discontinues such business, he may, soon after such sale, disposal, discontinuance or change, submit a report to that effect to the Entertainment Tax Officer of the district concerned for the refund of release of security, as the case may be.] [See Legislative Supplement Part III dated, 22.9.1978.]
