Section 22(a) in The Punjab Entertainments Duty Rules, 1956
(a)Any proprietor of an entertainment, claiming exemption under sub-section (3) of section 11 of the Act, from payment of the entertainments duty, shall present an application for such exemption to the Entertainment Tax Officer of the district concerned [thirty clear] [See Legislative Supplement Part III, dated the 13th October, 1972.] days before the date of entertainment, provided that Government may entertain an application for exemption not preferred within the stipulated period. The applicant shall clearly state in his application the date, time and place of the entertainment, the name of organizer responsible for maintaining accounts and the ground on which the exemption is sought. The proprietor will also state in his application for exemption the gross proceeds anticipated from the entertainment or entertainments sought to be exempted.
