Section 23 in The Punjab Entertainments Duty Rules, 1956
23. [Exemption from payment of duty to all] [Substituted for the word 'All' by Haryana Government Notification No. GSR/45/PA16/55/S.20/95 dated 30th May 1995.] Soldiers, Sailors and Airmen [-] [See Supplement Part III, dated the 19.9.1966.] serving in the Indian Army.
(a)The price of tickets sold to such soldiers, sailors and airmen [* *] [See Legislative Supplement Part III, dated the 16th September, 1966.] shall be the price of admission only exclusive of duty and additional entertainments duty :Provided that the person claiming exemption from payments of entertainments duty under this rule shall produce [his identity card] [See Legislative Supplement Part III, dated the 16th September, 1966.] and a certificate in form P.E.D. 15 duly signed by an officer of his unit, not below the rank of Junior Commissioned Officer.(b)The tickets sold to such soldiers, sailors and airmen in [-] [See Legislative Supplement Part III, dated the 16th September, 1966.] uniform shall be in form P.E.D. 16 and the proprietor shall submit to the Entertainment Tax Officer of the district concerned, within three days of the entertainment, a return of such tickets in form P.E.D. 17 :Provided that where a mechanical contrivance under section 10(2)(c) is used, such soldiers, sailors and airmen in uniform shall be admitted by a special entrance.
