Section 32 in The Punjab Entertainments Duty Rules, 1956
32. Deposit of security by proprietor.
(1)When, in exercise of powers under section 5 of the Act, the [Deputy Excise and Taxation Commissioner of area concerned] [See Legislative Supplement Part III, dated 3.8.62.] decides that the proprietor of an entertainment should deposit a certain amount as security, he shall serve, through the Entertainment Tax Officer of the district concerned, a written order to that effect upon the said proprietor. Within a fortnight of the service of such an order the proprietor shall deposit the requisite amount, as security, pledged to the Government in a Government treasury in the State.(2)Every Entertainment Tax Officer of a district shall maintain a register in form P.E.D. 23 showing the securities deposited by the proprietor of entertainment under section 5 of the Act.(3)If the proprietor of the entertainment sells or otherwise disposes of his business or any part of such business or effects any other change in the ownership, name, style, nature or extent of such business or discontinues such business, he may, soon after such sale, disposal, discontinuance or change, submit a report to that effect to the Entertainment Tax Officer, who shall make a report to the [Deputy Excise and Taxation Commissioner of area concerned] [See Legislative Supplement Part III, dated 2.12.60.] of the refund or release of security, as the case may be, to the proprietor or his legal heirs.
