Section 4 in The Punjab Entertainments Duty Rules, 1956
4.
(1)The Commissioner shall superintend the administration and the collection of the tax leviable under the Act.(2)Subject to the general control and superintendence of the Commissioner, the Deputy Excise and Taxation Commissioner shall control all officers appointed to assist the Commissioner, under the Act, within his jurisdiction.(3)The Entertainment Tax Officers are charged with the duty of carrying out the provisions of the Act and these rules subject to the overall control and direction of the Deputy Excise and Taxation Commissioner concerned who would carry out the orders of Commissioner issued from time to time.Payment of duty by Stamps
