Section 10A(2) in The Punjab Entertainments Duty Act, 1955
(2)If the prescribed authority is satisfied that the entertainments duty has not correctly been levied, collected and paid, he may, within a period of five years from the date the entertainments duty had become due, after giving the proprietor a reasonable opportunity of being heard, proceed to levy the amount of entertainments duty due and recover the same.] [Inserted by Haryana Act 30 of 1973.]
