Section 17(3) in The Punjab Entertainments Duty Rules, 1956
(3)Where, after considering any objection made by the proprietor, and any evidence produced in support thereof, the Entertainment Tax Officer determines the liability of the proprietor at a figure higher than the amount of entertainment duty admitted by the proprietor, he shall record an order stating briefly the reasons on which his decision is based but a failure to state reasons shall not affect the validity of the assessment order.
