Section 36 in The Punjab Entertainments Duty Rules, 1956
36. [ Appeal. [See Legislative Supplement Part III, dated the 27th October, 1966.]
] - (1) An appeal against an order passed under section 14-A of Act shall lie to the Deputy Excise and Taxation Commissioner (hereinafter referred to as the appellate authority).(2)A memorandum of appeal may be presented to the applicate authority by the appellant or his agent, or it may be sent to the appellate authority by registered post.(3)The memorandum of appeal shall be written on the standard water-marked paper stamped with a court fee of the value of [rupees four] [Substituted by P.G.G. LSP III 23.7.1987.] and it shall contain the following particulars:(a)the date of the order appeal against;(b)the name and designation of the officer who passed the order; and(c)the grounds of appeal briefly but clearly set out.(4)The memorandum of appeal shall be accompanied by a certified copy of the order appealed against.(5)It shall be endorsed by the appellant or his agent as follows:-(a)whether or not penalty imposed has been paid, and in case it has not been paid, the reasons for non-payment;(b)that to the best of his knowledge and relief the facts set out in the memorandum are true.(6)It shall be signed by the appellant or his agent.
