Section 15A(1) in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
(1)This act or the rules made thereunder shall lie, -(i)if the order is made by an assessing authority or an Assistant Excise and Taxation Commissioner incharge of the District, to the Deputy Excise and Taxation Commissioner;(ii)if the order is made by the Deputy Excise and Taxation Commissioner, to the Commissioner.
