Section 3C in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
3C. Liability of proprietor in case of exemptions.
- Notwithstanding anything contained in Section 3 and 3A,m of this Act, the proprietor of a cinema house, in case of any exemption granted by the State Government by order under sub-section (2) of Section 6 of this Act, shall be liable to pay tax in accordance with that order.
