Section 17 in The Punjab Entertainments Duty Rules, 1956
17. Assessment.
(1)When it appears to the officer authorized by Government under section 13(1) of the Act that an assessment or payment for admission in cases of free concessions, surreptitious or unauthorised entries should be made, he shall serve upon the proprietor, a notice in form P.E.D. 5 -(a)calling upon him to produce his books of accounts or other documents, which such officer wishes to examine together with any objection which the proprietor may wish to prefer and any evidence, which he may wish to produce in support thereof; and(b)stating the period or periods in respect of which assessment is proposed, provided that the notice shall not relate to a period prior to two years from the date of issue of notice.and he shall fix a date, originally not less than ten days after the date of the service of the notice for producing such accounts and documents and considering any objection, which the proprietor may prefer.(2)Where the Entertainment Tax Officer is satisfied that the proprietor has duly paid in full the amount of entertainments duty due from him on the entries under assessment, he shall discharge the notice in form P.E.D. 5 served upon him and shall send an intimation to that effect to the proprietor.(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.(4)Every Entertainment Tax Officer shall maintain a register in form P.E.D. 6 in which he shall enter the details of each case instituted under sub-rule (1) above.
