Section 32(3) in The Punjab Entertainments Duty Rules, 1956
(3)[ If the proprietor of the entertainment sells or otherwise disposes of his business or any part of such business or effects any other change in the ownership, name, style, location, nature or extent of such business or discontinues such business, he may, soon after such sale, disposal, discontinuance or change, submit a report to that effect to the Entertainment Tax Officer of the district concerned for the refund of release of security, as the case may be.] [See Legislative Supplement Part III dated, 22.9.1978.]
