Section 10A in The Punjab Entertainments Duty Act, 1955
10A. [ Keeping of accounts, submission of returns, etc. - (1) A proprietor may be required to keep accounts, and submit returns, in the manner prescribed.
(2)If the prescribed authority is satisfied that the entertainments duty has not correctly been levied, collected and paid, he may, within a period of five years from the date the entertainments duty had become due, after giving the proprietor a reasonable opportunity of being heard, proceed to levy the amount of entertainments duty due and recover the same.] [Inserted by Haryana Act 30 of 1973.]
