Section 17(1) in The Punjab Entertainments Duty Rules, 1956
(1)When it appears to the officer authorized by Government under section 13(1) of the Act that an assessment or payment for admission in cases of free concessions, surreptitious or unauthorised entries should be made, he shall serve upon the proprietor, a notice in form P.E.D. 5 -(a)calling upon him to produce his books of accounts or other documents, which such officer wishes to examine together with any objection which the proprietor may wish to prefer and any evidence, which he may wish to produce in support thereof; and(b)stating the period or periods in respect of which assessment is proposed, provided that the notice shall not relate to a period prior to two years from the date of issue of notice.and he shall fix a date, originally not less than ten days after the date of the service of the notice for producing such accounts and documents and considering any objection, which the proprietor may prefer.
