Section 3 in The Punjab Entertainments Duty Rules, 1956
3. [ 'Prescribed authority' shall be -
(a)Entertainment Tax Officer of the district concerned for the purposes of [sections 5, 10-A and section 15] of the Act.(b)Omitted on 11.11.1974.(c)An Inspector of the Excise and Taxation Department within the area subject to his jurisdiction for the purposes of sections 13 and 14 of the Act.]
