Section 3(1) in The Punjab Entertainments Duty Act, 1955
(1)A person admitted to an entertainment shall be liable to pay an entertainments duty at a rate, [not exceeding one hundred and twenty-five per cent of the amount of payment for admission] [Substituted for the words 'not exceeding the payment for admission' by Haryana Act 5 of 1977.] 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.
