Section 11(4) in The Punjab Entertainment Duty Act, 1955
(4)[ The Government may, in the case of entertainment by public cinematograph exhibition, by notification, direct that persons admitted to such an entertainment and occupying seats in the front rows close to the screen up to such number or upto such proportion of the total number of seats as may be specified in the notification shall be liable to pay entertainment duty at such lower rate as may be specified therein, provided all the front rows comprising seats up to such a number or proportion, as the case may be, are closer to the screen than every other row.] [Punjab Act 8 of 1982.][11A. Appeal. - (1) Any person aggrieved by an order made by the prescribed authority under [-] [Inserted by Punjab Act 10 of 1965, section 3.] section 14-A may, in the prescribed manner, appeal to such higher authority as may be prescribed within thirty days of such order:]Provided that no appeal shall be entertained by such higher authority unless it is satisfied that the amount of duty due and the penalty, if any, imposed on the person has been paid:Provided further that if such higher authority is satisfied that the person is unable to pay the duty due or the penalty, if any, imposed or both, it may, for reasons to be recorded in writing, entertain the appeal without the duty or penalty or both having been paid.
