Section 11 in The Punjab Entertainment Duty Act, 1955
11. Entertainments exempted from payment of duty.
(1)No entertainments duty shall be levied on payment for admission to any entertainment where the Commissioner is satisfied on application made in this behalf in the prescribed manner that the whole of the net proceeds of the entertainment will be devoted to philanthropic, charitable, educational or scientific purposes which have been approved as such by the Government.(2)Nothing in this Act apply to any entertainment provided by the staff or students, or both of an academic institution when the proceeds are intended for academic or charitable purposes.(3)The Government may, for promotion of peace and international goodwill or encouragement of arts and crafts, sports or other public interest, by general or special order, exempt any entertainment or class of entertainments from liability to pay [either whole or any portion of] [Punjanb Act 2 of 1973.] duty under this Act.(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.(2)Subject to such rules of procedure as may be prescribed, the higher authority may pass on such appeal such orders as it may think fit.
