Section 22(1) in The Bombay Entertainments Duty Rules, 1958
(1)Any person claiming exemption, under sub-section (1) of section 6 from payment of the entertainments duty, shall present an application for such exemption to the Commissioner of Police or, as the case may be, the District Magistrate, ten clear days before the date of the entertainment. An application for exemption not presented within such period may, unless sufficient cause is shown for not making the application within ten days as aforesaid, be rejected.
