Section 3A in The Punjab Entertainment Duty Act, 1955
3A. [ Entertainment duty is not liviable in case tax is paid under Punjab Act 8 of 1954. Notwithstanding anything contained in this Act, no entertainment duty shall be leviable on the proprietor who is able to pay entertainment tax under the Punjab Entertainment Tax (Cinematograph Shows) Act, 1954.] [Inserted vide Punjab Act No 21 of 1994]
(3B)[ Notwithstanding anything contained in Sub-sections (1), (1-A), (2) and (3), in the case of entertainment provided with the aid of antenna or cable television to a connection holder, the proprietor of such entertainment shall pay entertainment duty at such rate per connection per month as the state Government may specify from time to time by a notification in the Official Gazette but not exceeding seventy-five rupees per months per connection] [Inserted vide Act No. 23 of 1994]
