Section 3E in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
3E. Determination of gross collection capacity per show.
- The Assistant Excise and Taxation Commissioner incharge of the District shall by an order in writing, determine the gross collection capacity per show of every cinema house falling in his jurisdiction and communicate the same to the proprietor within a fortnight from the commencement of the Punjab Entertainments Tax (Cinematograph Shows) Amendment Act, 1994.]
