Section 20 in The Punjab Entertainments Duty Rules, 1956
20. [Refund or remission of duty] [See Legislative Supplement Part III dated the 2nd December, 1960.] when entertainment is not completed .
- When an entertainment is not completed and the Deputy Excise and Taxation Commissioner of the area concerned is satisfied that the proprietor has returned to all the persons admitted to the entertainment on payment, both the price of admission and the duty charged under the Act, he may, on application made by the proprietor, within three days of the date of entertainment -(a)remit the duty, if payment was to be made under section 19(2) of the Act; or(b)if duty was paid under section 10(1) of the Act, send the case to Collector to proceed under rule 19 on production of the portion of the stamps to be retained by the proprietor under rule 5.
