Section 17(3A) in The Punjab Entertainments Duty Rules, 1956
(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.]
