Section 18 in The Punjab Entertainments Duty Rules, 1956
18. Notice of demand.
(1)If any sum is payable by the proprietor under the Act or these Rules, the Entertainment Tax Officer shall serve a notice in form P.E.D. 7 and shall also fix a date not less than thirty days from the date of service, by which the proprietor shall furnish the receipted challan in proof of such payment.(2)When the challan is produced, the Entertainment Tax Officer concerned shall make the necessary entry in the personal file of the proprietor.
