Section 3 in The Punjab Entertainment Duty Act, 1955
3. Duty on payments for admission to entertainments.
(1)A person admitted to an entertainment shall be liable to pay an entertainment duty at a rate [not exceeding one hundred and twenty five per centum of the payment for admission] [See Punjab Act 13 of 1978.] which the Government may specify, by a notification in this behalf, and the said duty shall be collected by the proprietor and rendered to the Government in the manner prescribed.[(1-A) Notwithstanding anything contained in sub-section (1), the Government may, by notification, levy lumpsum entertainment duty at a rate not exceeding, -(a)eight thousand rupees per annum in the local area of a City constituted as such under the Punjab Municipal Corporation Act, 1976, or of a Municipality declared as such under the Punjab Municipal Act, 1911; and(b)Six thousand rupees per annum in areas other than the local areas specified in clause (a);[in respect of entertainments arranged by a proprietor by replay of video cassette player or video record player and the lumpsum duty so levied shall be recoverable from the proprietor,] [Inserted vide Act No. 4 of 1986.](2)A draft of the proposed order specifying the rate of entertainments duty referred to in sub-section (1) shall be notified for the information of all persons likely to be affected thereby and it shall take effect only after the Government has considered all objections received within a period of thirty days from the date of such publications, and has notified the same again, with or without modification:Provided that if the Government consider that such an order should be brought into force at once, the final notification may issue without previous publication:Provided further that Government may impose an entertainments duty on complimentary tickets at a different from that imposed on other kinds of payment for admission subject to the maximum specified in sub-section (1).(3)Until such time as the duty referred to in sub-sections (1) and (2) has been finally notified, the entertainments duty shall be levied at the rates in force in this behalf immediately before the commencement of this Act.(3A)[ Notwithstanding anything in this section, the amount of duty shall be calculated to the nearest multiple of 5 naye paise by ignoring 2 naye paise or less and counting more than 2 naye paise as 5 naye paise] [Inserted by Punjab Act 28 of 1963, section 2 and later omitted vide Punjab Act 17 of 1974..].(4)The final notification specifying the rates of entertainment duty shall be laid before the [-] [Adaptation of Laws Orders, 1970.] Legislature at the session immediately following its publication.
