Section 20A in The Punjab Entertainments Duty Rules, 1956
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 register in Form P.E.D. 25] [See Legislative Supplement Part III, dated 7th February, 1964.]
