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State of Punjab - Section

Section 16 in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954

16. Revisions.

- The Commissioner may, of his own motion or on application made, call for the record of any proceedings or order of any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings or order and may pass such order in reference thereto as he may deem fit.[Provided that the Commissioner may, before deciding such application, direct the applicant to deposit, whole or in part, the amount of entertainment tax or penalty, if any, or both imposed on him under this Act.] [Added by Act No. 20 of 1994.]