Section 17 in The Punjab Entertainments Duty Rules, 1956
17. [ Assessment. - (1) When it appears to the Entertainment Tax Officer concerned that an assessment of payment for admission in cases of free concessional, surreptitious or unauthorised entries should be made, he shall serve upon the proprietor, a notice in form P.E.D. 4 -
(a)calling upon him to provide his books of accounts or other documents, which such officer wishes to examine together with any objection which the proprietor may wish to prefer and any evidence, which he may wish to produce in support thereof; and(b)stating the period or periods in respect of which assessment is proposed,and fixing a date, ordinarily not less than ten days after the date of the service of the notice for producing such accounts and documents and consideration of objection, which the proprietor may prefer.Provided that such notices shall not relate for a period prior to 5 years from the date of issue of notice.(2)Where the Entertainment Tax Officer is satisfied that the proprietor has duly paid in full the amount of entertainments duty due from him on the entries under assessment, he shall discharge the notice in form PED 4 served upon him and shall send an intimation to effect to that him.(3)Where, after considering any objection made by the proprietor, and any evidence produced in support thereof, the Entertainment Tax Officer determines the liability of the proprietor for a sum higher than the amount of entertainment duty admitted by the proprietor, he shall record an order stating briefly the reasons on which his decision is based [-] [See Legislative Supplement Part III, dated 11.11.1974.].(3A)[. Where the Entertainment Tax Officer has determined the liability of the proprietor for a sum higher than the amount of entertainments duty admitted by the proprietor, he shall serve upon the proprietor a notice in form P.E.D. 4A calling upon him as to why a penalty of the amount to be specified therein, be not imposed and shall pass an order after considering the reply, if any, submitted by such proprietor.] [Rule 3A added by Haryana Notification No. GSR91/PA16/55/S.20/87 dated 4.11.1987.](4)Every Entertainment Tax Officer shall maintain a register in form P.E.D. 5 in which he shall enter the details of each case started under sub-rule (1) above.]
