Section 22 in The Punjab Entertainments Duty Rules, 1956
22. Exemptions by Government.
(a)Any proprietor of an entertainment, claiming exemption under sub-section (3) of section 11 of the Act, from payment of the entertainments duty, shall present an application for such exemption to the Entertainment Tax Officer of the district concerned [thirty clear] [See Legislative Supplement Part III, dated the 13th October, 1972.] days before the date of entertainment, provided that Government may entertain an application for exemption not preferred within the stipulated period. The applicant shall clearly state in his application the date, time and place of the entertainment, the name of organizer responsible for maintaining accounts and the ground on which the exemption is sought. The proprietor will also state in his application for exemption the gross proceeds anticipated from the entertainment or entertainments sought to be exempted.On receipt of such an application, the Entertainment Tax Officer of the district shall forward the same, without delay, with his recommendations to the Commissioner with a copy of his recommendations to the Deputy Excise and Taxation Commissioner of the area concerned. The Commissioner would obtain the necessary orders of Government as early as possible, and the orders so obtained shall be intimated to the proprietor.[Provided that an application for exemption from payment of the entertainments duty in respect of a feature film shall be made to the Commissioner along with a fee of five hundred rupees, who shall forward the same to the Government with his recommendations.Explanation - The expression "feature film" used in the above proviso shall mean a full length cinematograph film produced wholly or partly in India with a format and story woven around a number of characters where the plot is revealed mainly through dialogues and not wholly through narration, animation or cartoon depiction and does not include an advertisement film.] [See Legislative Supplement Part II, dated the 18th January, 1978.]
