Section 7 in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
7. [ Payment of tax and furnishing of returns. [Substituted by Act No. 20 of 1994.]
(1)Every proprietary shall be required to furnish a return in the prescribed form and manner in respect of his cinema house, every fortnight within a period of seven days of the close of the fortnight.(2)Before any proprietor furnishes the return as required under sub-section (1), he shall deposit into the concerned Treasury, the full amount of tax payable by him, for the period covered by the return.]
