Section 22(2) in The Bombay Entertainments Duty Rules, 1958
(2)Any person claiming under sub-section (2) of section 6, a refund of the entertainment duty shall present an application for such refund to the Commissioner of Police or, as the case may be, the District Magistrate, within fifteen days from the date of the entertainment. An application for refund not presented within such period may, unless sufficient cause is shown for not making the application within fifteen days as aforesaid, be rejected.
