Section 3A(3) in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
(3)Any proprietor who opts to pay tax under this section, shall apply in the prescribed form, to the Assistant Excise and Taxation Commissioner incharge of the District to be permitted to pay the tax under this section. On being so permitted, such proprietor shall pay the tax every fortnight as laid down in sub-section (1).
