Section 20 in The Punjab Entertainments Duty Rules, 1956
20. [Refund or remission of duty] [See Legislative Supplement Part III, dated the 2nd December, 1960.] when entertainment is not completed.
- When an entertainment is not completed and the Deputy Excise and Taxation Commissioner of the area concerned is satisfied that the proprietor has returned to all the persons admitted to the entertainment on payment, both the price of admission and the duty charged under the Act, he may, on application made by the proprietor, within three days of the date of entertainment -(a)remit the duty, if payment was to be made under section 10(2) of the Act; or(b)if duty was paid under section 10(1) of the Act, send the case to Collector to proceed under rule 19 on production of the portion of the stamps to be retained by the proprietor under rule 15.[20A. Refund of excess duty paid. - (1) An application by a person to refund of excess duty paid shall be made to the Entertainment Tax Officer of the district concerned and shall clearly and briefly specify the grounds on which the refund is claimed.(2)When the authority referred to in sub-rule (1) is satisfied that a refund is due, in pursuance of an order of a Court or other competent authority in appeal, revision or otherwise, he shall record an order sanctioning the refund and communicate the order to the applicant.(3)When an order for refund has been passed under sub-rule (2), the Entertainment Tax Officer shall issue a refund voucher and shall make it over to the applicant for encashment at the Government Treasury.(4)The particulars of all applications for refund and the orders passed thereon, shall be entered in a registered in Form P.E.D. 25.] [See Legislative Supplement Part III, dated the 7th February, 1964.]
