Section 22 in The Bombay Entertainments Duty Rules, 1958
22. Exemptions under section 6(1) and refunds under section 6(2).
(1)Any person claiming exemption, under sub-section (1) of section 6 from payment of the entertainments duty, shall present an application for such exemption to the Commissioner of Police or, as the case may be, the District Magistrate, ten clear days before the date of the entertainment. An application for exemption not presented within such period may, unless sufficient cause is shown for not making the application within ten days as aforesaid, be rejected.(2)Any person claiming under sub-section (2) of section 6, a refund of the entertainment duty shall present an application for such refund to the Commissioner of Police or, as the case may be, the District Magistrate, within fifteen days from the date of the entertainment. An application for refund not presented within such period may, unless sufficient cause is shown for not making the application within fifteen days as aforesaid, be rejected.
