Section 21(a) in The Punjab Entertainments Duty Rules, 1956
(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.]
