Section 36 in The Punjab Entertainments Duty Rules, 1956
36. [ Appeal. - (1) Every appeal against the order of Entertainment Tax Officer shall lie to the [Joint Excise and Taxation Commissioner] [Substituted by Haryana Legislative Supplement Part III, dated the 11.11.1974.] within whose jurisdiction the appellant is running his entertainment house on the date on the order appealed against. The memorandum of appeal shall be written on a standard marked judicial paper of the value of two rupees and shall contain the following particulars :-
(a)the date of the order appeal against;(b)the name and designation of the officer who passed the order; and(c)the grounds of appeal in a precise form.(2)The memorandum of appeal shall be accompanied by a certified copy of the order appealed against.(3)It shall be certified and verified by the appellant or his agent as under :-(a)I/We hereby certify that the duty due and/or penalty imposed has been paid in full or in part(b)the duty due and/or penalty imposed has not been paid in full or in part because(c)the facts set out in the memorandum are true to the best of my/our knowledge and belief.Signature of the appellant/Agent.(4)The memorandum of appeal shall either be presented by the appellant or his agent to the Appellant authority in person or be sent to the said authority by the registered post.]
