Section 3(1) in The Punjab Entertainment Duty Act, 1955
(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.]
