Section 32(1) in The Punjab Entertainments Duty Rules, 1956
(1)When, in exercise of powers under section 5 of the Act, the [Deputy Excise and Taxation Commissioner of area concerned] [See Legislative Supplement Part III, dated 3.8.62.] decides that the proprietor of an entertainment should deposit a certain amount as security, he shall serve, through the Entertainment Tax Officer of the district concerned, a written order to that effect upon the said proprietor. Within a fortnight of the service of such an order the proprietor shall deposit the requisite amount, as security, pledged to the Government in a Government treasury in the State.
