Section 3B in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
3B. [ Tax not to be charged in certain exceptional circumstances. [Section 3B to 3E inserted by Act No. 20 of 1994.]
- Notwithstanding anything contained in this Act, no entertainment tax shall be levied and charged from a proprietor of a cinema house for the period for which the cinema house remains closed due to curfew or due to law and order situation:Provided that the entertainment tax shall not levied and charged only if the cinema house remains closed for the said reasons for a minimum period of three consecutive days.
