Section 21 in The Punjab Entertainments Duty Rules, 1956
21. Exemptions by Commissioner.
(a)Any proprietor of an entertainment, claiming exemption under sub-section (1) of section 11 of the Act, from payment of the entertainments duty, shall present an application for such exemption to the Entertainment Tax Officer of the district concerned three weeks before the date of entertainment provided that the Commissioner may entertain an application for exemption not preferred within the stipulated period. The applicant shall clearly state in his application the date, time and place of the entertainment, the name of the organiser responsible for maintaining accounts, the approved purpose in the interest of which the entertainment is to be held, and the name of the beneficiary, who is to receive the net proceeds of the entertainment. The proprietor will also state in his application for exemption, the gross proceeds anticipated, from the entertainment or entertainments sought to be execmpted. [The application shall be accompanied by a statement of anticipated approximate expenditure and a personal bond in Form P.E.D. 13-A with two solvent sureties for the amount equivalent to the amount of anticipated gross proceeds acceptable to the Entertainment Officer and to be executed on a non-judicial Paper of the appropriate value :Provided that if in the opinion of the Entertainment Tax Officer, the gross proceeds anticipated from the entertainment of entertainments as the case may be sought to be exempted, have been under-estimated, he may by an order in writing require the proprietor to furnish further personal bond in the said Form P.E.D. 13-A, and sureties of such amount as he may deem appropriate, by giving an opportunity of being heard to the proprietor.] [See Supplement Part. III, dated 23.9.1988.]On receipt of such an application the Entertainment Tax Officer of the district shall forward the same without delay, with his recommendations to the Commissioner with a copy of his recommendations to the Deputy Excise and Taxation Commissioner concerned.(b)Where exemption is granted under sub-section (1) of section 11 of the Act, the Commissioner shall issue to the proprietor a certificate in from P.E.D. 14 and the proprietor shall comply with the conditions stated therein, failing which he would be liable for the payments of the entrainments duty.
