Section 22(1) in The Punjab Entertainments Duty Rules, 1956
(1)Any proprietor of an entertainment, claiming exemption under sub-section (3) of section 11 of the Act, from payment of the entertainments duty, shall present an application for such exemption to the Entertainment Tax Officer of the district concerned [twenty] [See Haryana Legislature Part III, dated the 16th March, 1971.] clear days before the date of entertainment, provided that Government may entertain an application for exemption not preferred within the stipulated period. The applicant shall clearly state in his application the date, time and place of the entertainment, the name of the organizer responsible for maintaining accounts and the ground on which the exemption is sought. The proprietor shall also state in his application for exemption the gross proceeds anticipated from the entertainment or entertainments sought to be exempted.On receipt of such an application, the Entertainment Tax Officer of the [district concerned] [Substituted for the word 'district' by Haryana Government Notification No. GSR/45/PA16/55/S.20/95 dated 30th May 1995.] shall forward the same, without delay, with his recommendations to the Commissioner with a copy of his recommendations to the Deputy Excise and Taxation Commissioner of the area concerned. The [Commissioner shall] [Substituted for the words 'Commissioner would' by Haryana Government Notification No. GSR/45/PA16/55/S.20/95 dated 30th May 1995.] obtain the necessary orders of [Government in this behalf] [Substituted for the word 'Government' by Haryana Government Notification No. GSR/45/PA16/55/S.20/95 dated 30th May 1995.] as early as possible, and the orders so obtained shall be intimated to the proprietor.
