CHAPTER VI

Returns and Registers

(1) Every proprietor making a consolidated payment under section 10(2)(a) of the Act of making payment in accordance with the return of the payment for admission under section 10(02)(b) of the Act, shall within three days of the of entertainment submit to the Entertainment Tax Officer of the district concerned, a return in form P.E.D 18 showing the number of tickets issued at each rate, the gross amount received from the sale of tickets and the amount of duty collected.

(2) When a proprietor is permitted to avail himself of the provisions of section 10(2)(c) of the Act, he shall submit to the Entertainment Tax Officer of the district concerned, with in three days of the date of entertainment, a return in form P.E.D. 19 showing the number of persons admitted by the mechanical contrivance, gross amount including duty paid for admission by such persons and the amount of duty collected from them.

(3) All payments of entertainment duty to be made in accordance with the provision of section 10(2) of the Act shall be made to the Entertainment Tax Officer of the district concerned within three days of date of entertainment at such time and place and in such manner as he shall require.

25. Register of stamps: -

Every proprietor of an entertainment shall keep a register in form P.E.D.(1) 20 showing the number of tickets of each denomination issued for the entertainment and the number of stamps purchased of an entertainment [by the interval] of each entertainment.

[(2) The register shall be paged from one end top the other end and each page shall be initialled by the Entertainment Tax Officer before its issue.

25-A. Submission of return in form P.E.D. 20-A: -

Every proprietor other than that referred to in rule 24 shall submit to the entertainment Tax Officer of the district concerned a monthly return in Form P.E.D. 20-A showing the total number of stamps purchased and used as well as the total number of tickets issued for the entertainment held during the particular month. Such a return shall be submitted with in a period of seven day of the close month to which it relates.

25[B] Submission of return in Form P.D.D.20-B: -

Every proprietor shall submit to the Entertainment Tax Officer of the District concerned a weekly return in the Form P.E.D.20-B showing the names of the pictures shown and the gross income accrued therefrom. Such a return shall be submitted within three days of the close of the week to which it relates.]

26. Complimentary tickets: -

Every proprietor shall submit to the Entertainment Tax Officer of the District concerned within three days from the date of performance of the entries of return of complimentary tickets in form P.E.D. 21.

Chapter VII

Miscellaneous

27. Provisions to persons admitted without payment: -

(1) The proprietor shall not admit any person to an entertainment without payment for admission unless that person is the holder of a ticket issued by the proprietor entitling him to be admitted without payment and clearly marked 'Complimentary' on which duty has been duly paid or unless in the case of an employee of the proprietor, or such person bears a badge or a pass supplied by the employer entitling the holder thereof to be so admitted.

Provided that the badge or passes shall be issued by the proprietor only to: -

(a) his bona fide employees at the places of entertainment where such entry is necessitated in the discharge of the particular duties of that employee.

The badge or pass so issued, by the proprietor, shall be displayed prominently on the person of the employee or the hawker, as the case may be.

(2) Any person seeking admission to an entertainment in connection with the discharge, of his duties under any other law for the time being in force in the State, shall be issued a pass in the form P.E.D. 22. Such passes shall be issued by name and will be non-transferable and shall bear the words 'On Duty' conspicuously marked there on. The holder of such a pass shall be bound, on demand to produce the same before any officer authorized to inspect and enter the place of entertainment under rule 28.

(3) No person seeking admission on duty under the foregoing sub rule shall enter anyplace of entertainment without first obtaining the requisite pass in form PED 22, and if he does so, he shall be deemed to have contravened the provisions of section 8 of the Act.

28. Power to enter and inspect a place of entertainment: -

(1) The following officers of the Excise and Taxation Department may enter into, inspect and search any place of entertainment at any reasonable time, while the entertainment is proceeding for the purpose of ensuring that the provisions of the Act or any rule made thereunder are being complied with: -

(a) Commissioner, joint Excise and Taxation Commissioner, Joint Excise and Taxation Commissioner(Inspection), Deputy Excise And Taxation Commissioner(Special Cell Inspection, Assistant Excise and Taxation Commissioner(Inspection) Chief Enforcement Officer and Excise and Taxation Officer(Special Cell) Inspection, in the whole of the State of Punjab.

(b) Deputy Excise and Taxation Commissioner Incharge of Division and the Excise and Taxation Officer Enforcement) attached to his office, with respect to any entertainment within the district.

(d) Excise and Taxation Officer and Excise and Taxation Officer (Mobile squad),

(e) Excise and Taxation Officer(Enforcement)with respect to any entertainment within the district in which he is posted.

(f) Excise and Taxation Officer(Enforcement)posted in Central Wing with respect to any entertainment within he State.

(g) Inspector of the Excise and Taxation Department with respect to any entertainment with in the district in which he is posted.]

(2) For the same purpose Situated at a place ,Which is Within the normal jurisdiction of the said officer of the Revenue and Police Department .

29. Production of tickets-

A Person, who has been admitted to an entertainment shall, upon demand made during the Course of an entertainment, Produce to any officer Prescribed in the preceding rule ,the tickets, badge ,Card of membership, voucher or document by means of which he was admitted ,or a portion of tickets by means of which he was admitted, bearing the stamp defaced in accordance with these rules ,or the stamped cover of the book or the stamped principal part of the sheet from which the tickets , by means of which he was admitted , was taken.

30. Posting of table of rate of payment for admission: -

(1) The proprietor of an entertainment shall maintain conspicuously painted letters in Hindi, Gurmukhi and English , the rate of payment for admission in respect of each class and the amount of entertainment duty payable on such rate .

(2) Similar sign board indicating the rate of payment for admission and the amount of entertainments duty payable on such rate, shall be exhibited at the entrance to each of seats, pertaining to that particular class.

(3)The Proprietor of an entertainment wishing to make any change in the rate of payment for admission shall give the entertainment Tax Officer of the district concerned at least three days ‘clear notice of his intention to do so and sub-rule (1) and (2) above shall apply mutatis matandis to the claimed rates of payment for admission to the entertainment and the entertainments duty payable thereon . ]

31. Notice of a casual entertainment-Any person wishing to hold a casual not being an entertainment which is exempt from the payment of entertainment duty under section 11 of the act, shall -(give) the entertainment Tax officer of the district concerned at least three days’ clear notice of his intention to do so.

31. Deposit of the Security by proprietor: -

(1) When ,in exercise of power under section 5 of the act ,the [Deputy Exercise and Taxation Commissioner of area concerned] decide that the proprietor of entertainment should deposit a certain amount as security, he shall serve ,through the entertainment Tax Officer of the district concerned ,a written order to that effect upon the said proprietor. With in a fortnight of the service of such an order the proprietor the requisite amount, as security, pledged to the Government in a Government treasury in the state.

(2) Every Entertainment Tax Officer of the district shall maintain a register in form P.E.D.23 showing the securities deposited by the proprietor of entertainment under section5 of the Act.

(3) If the proprietor of the entertainment sells or otherwise disposes of his business or any part or such business or effects any other change in the ownership, name, style, nature or extent of such business or discontinue such business, he may, soon after such sale, disposal, discontinuance or change, submit a report to that effect to the entertainment Tax officer, Who shall make a report to the {deputy exercise and Taxation commissioner of area concerned} of the refund or release of security , as the case may be , to the proprietor or his legal heirs.

32. Service of notice orders: -

Service of any notice or order under the act or these rules may be effected in any of the followings ways, viz-

(a) by sending it to the person concerned under a certificate of posting; or

(b) by giving or tendering it to the person concerned or his manager or agent, if any ;or

(c) if the person concerned or his manager or agent , if any , cannot be found , by leaving it at the last known place of business or residence of the person concerned or by giving or tendering it to some adult male member of his family ;or

(d) if none of the methods aforesaid is practicable , by affixing in some conspicuous place at the last known place of business of the person concerned

33. Inspection note book: -

Every proprietor shall maintain or cause to be maintained an inspection note book , which shall, on demand , be produced before an inspecting officer for recording of remarks by the said officer . the note book shall be in form P.E.D. 24 & the proprietor shall get it authenticated by the entertainment tax officer of the district concerned before bringing it in to use, the one already in use shall be surrendered to the entertainment tax officer .

35. Admission by mechanical contrivance: -

No person shall in any circumstances be admitted by any mechanical contrivance save on payment of the price of admission inclusive of duty. Such price inclusive of duty shall be shown in a conspicuous position on or near the mechanical contrivance , the fact that price is inclusive of duty shall also be stated clearly.

CHAPTER VIII

Appeal and revision

36. Appeal: -

(1) an appeal against an order passed under section 14-A of act shall lie to the deputy excise & taxation commissioner (hereinafter referred to as the appeal late authority).

(2) A memorandum of appeal may be presented to the application authority by the appeallant or his agent , or it may be sent to the appellate authority by registered post.

(3) The memorandum of appeal shall be written on the standard water- marked paper stamped with a court fee of the value of {ruppes four} and it shall contain the following particulars:

{a}The date of the order appeal against ;

{b} the name and designation of the officer who passed the order ; and

{c} the grounds of appeal briefly but clearly set out .

(4) The memorandum of appeal shall be accompanied by a certified copy of the order appealed against.

(5) It shall be endorsed by the appellant or his agent as follow :-

{a} weather or not penalty imposed has been paid and in case it has not been the reasons for non- payment;

{b} that to the best of his knowledge and relief the facts set out in the memorandum are true.

(6) It shall be signed by the appellant or his agent.

37. Summary rejection: -

The appeal may summarily rejected if appellant fails to comply with any of the requirements of rule 36.

38. Hearing of appeal: -

If the appeallate authority does not reject the appeal summarily, it shall fix a date of its hearing. The appeal shall be decided after notice to the parties concerned and after giving an opportunity to them to represent their case themselves or through an authorized agent. The appeallate authority may before deciding the appeal, itself hold such further enquiries or direct it to be held by the authority against . whose decision the appeal has been preferred, as may appear necessary to the appellate authority.

FORM P.E.D.10

(See Rule 19 of the Punjab Entertainments Duty Rules ,1956)

voucher No.---------------------------

Refund Statement

Approved for payment of ruppes ------------------------ (both in words and figures) and certified that the stamps described below, refund of which has been allowed subject to the Prescribed deduction ,have been destroyed .

District -------------------------------

Dated-----------------------------------

Office r Superintendent Collector

------------------------------------------------------------------------------------------------------------------------------------------------------

Name of ap Description Value of Amount of Net amount Date of Authority

plicant of stampe stamps deduction allowed application for refund

(both in for refund

words and

figures)

-----------------------------------------------------------------------------------------------------------------------------------------

Rs. Rs. Rs.

-----------------------------------------------------------------------------------------------------------------------------------------

Received payment

Ten naya paise

receipt stamp if

required for sums over Rs.20.

pay rupees---------------( both in words and figure )

District -------------------

Dated ---------------------19.--------

Head Treasury Clerk Treasury Officer

FORM P.E.D.11

(See Rule 19 of the Punjab Entertainments Duty Rules.1956)

Voucher No-----------------------------

Refund Statement

Approved for payment of Rs.------------------- (both in word and figures)

and certified that the stamp described below being serviceables and fit for re-issue ,have been deposited in the double lock of Treasury

District---------------------------

Date---------------------------

Office Superintendent Collector

------------------------------------------------------------------------------------------------------------------------------------------------

Name of Description value of amount of Net amount of date of authrority

applicant of stamps stamps deduction if allowed application for refund

(both in any for refund

words and

figures

-------------------------------------------------------------------------------------------------------------------------------------------------

Rs. Rs. Rs.

-------------------------------------------------------------------------------------------------------------------------------------------------

Received payment

Ten naya paise

receipt stamp if

required for sums over Rs.20.

pay rupees---------------( both in words and figure )

District -------------------

Dated ---------------------19.--------

Head Treasury Clerk Treasury Officer

(For use audit in Office only )

Amount verified in the plus and minus memo-------------------------

Admitted Rs.--------------------------

Objected to Rs.------------------------------------

Auditor Superintendent

FORM P.E.D.12

(To be submitted to Audit Office in original along with monthly plus and minus memo of stamps)

(See Rule 19 of the Punjab Entertainments Duty Rules.1956)

Voucher No-----------------------------

Renewal Statement

Approved of issue of stamps (Detailed in column six) of the value of Rs. ---------------- (both in words and figures) and classified that the stamp described below , the renewal where of has been allowed have been destroyed/have been deposited in the double lock of the treasury.

district______________

dated_______________

office superintendent collector

_________________________________________________________________________

Name of ap- Description of Value of stamps Date of ap- Authority for Description

plicant stamps tendered in words and plication for renewal value offresh

renewal figures renewal stamps to be

issued

-------------------------------------------------------------------------------------------------------------

1. 2. 3. 4. 5. 6. 7.

-------------------------------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------------------------------------Issued fresh stamp (described in column 6 above of the value of Rs.-------------------(both in words and figures.)

District------------------

Dated---------------------

Head treasury clerk treasury officer

Fresh stamps for the value of Rs.----------------(in words and figures)received.

Date---------------- signature of recipient.

FROM P.E.D.13

(See rule 19 of the punjab entertainments duty rules,1956)

The stamps described below have been submitted by---------------------a licensed vendor, for grant of stamp refund of their value. the stamps being serviceable and fit for re-issue are sent herewith to the reasury officer----------------for deposit in the main store under double lock in the treasury.

District------------------

Dated--------------------

Office superintendent collector

------------------ district

--------------------------------------------------------------------------------------------------------------------Name of applicant Description of stamps tendered Value

--------------------------------------------------------------------------------------------------------------------

The tresury officer,

--------------------

No.-------------------dated-------------------

Certified the stamps described above,of an aggregate value of rs.---------(both in words and figures)have been deposited in the strong room of the treasury and brought on the double lock registeres.

Date----------- treasurer------------- head treasury clerk---------------- treasury officer

The collector,

No.---------------- dated --------------------

FORM P.E.D.13-A

(see rule 2)

Personal surety bond

Know all men by these presents that 1\we-----------------(full name)---------------------(full address)--------------am/are held and firmly bound up to the government of punjab (hereinafter referred to as the government which expression shall, unless excluded by or repugnant to the context. include his successor in-office and assigns)in the sum of Rs.-----------(amount in figures and followed by amount in words) (hereinafter referred as the said sum) to be paid to the government on demand, for which payment well and true to be made. I/we bind myself/ourselves,my/our heirs , executors, administrator and legal representatives by these presents.

Whereas the above bounden has been required by entertainments tax officer in writing to furnish security of for the said sum for the purpose of securing the proper payment of the entertainment duty payable by him/them under the punjab entertainments duty act,1955 (hereinafter referred to as the said act) and idemnifying the government against all loss, costs or expenses which the government may in any way, suffer, sustain or pay by reasons of omission, default or failure or inslovency of the bounden or any person persons acting under or for/them to pay such tax in the manner and by the time provided by or prescribed under the said act.

Now the condition of above written bond is such, that if the above bounden, his/their heirs, executors ,administrators and legal representatives or any person acting under or for him/them pays the full amount of tax payable by him under the said act in the manner and by the time provided by or prescribed under the said act on demand by any authority appointed by government, such demand to be made in writing and to be served upon the above bounden person, his/their heirs, executors, administrators and legal representatives or any person acting under or for him/them in the manner provided by or prescribed under the said act, and shall also at all times idemnify and save the government harmless from all and every loss, cost or expenses which has been or shall or may at any time, or time she there after during the period in which the above bounden is held liable to pay the entertainment duty under the said act, because by reason of any act ommission default, failure or insolvency of the above bounden or of any person or persons acting under or for him/them, then this obligation shall be void and of no effect, otherwise the same shall be and remain in full force, effect and it is hereby further agreed to that in the event of the death/partition/disruption/dissolution/winding up or the final cessation of the liability, under the act or the rules prescribed there under or the above bounden, this bond shall remain with the entertainment tax officer for twelve years from the occurring of any events aforesaid for recovering any tax that may be payable by the above bounden or any loss, cost or expenses that may have been sustained, incurred or paid by the government owing to the act, omission, default failure or insolvency or the above bounden or any person or persons acting under or for him/them or the above bound’s heirs, executors, administrators and legal representatives and which may not have been discovered until after the above bonden’s death/partition/disruption/dissolution/winding up or final cessation of his/their liability under the said act or the rules prescribed thereunder :

Provided always that without prejudice to any other right or remedy for recovering the tax, loss or damage as aforesaid, it shall be open to the government to recover the amount payable under this bond as an arrear of land revenue or fine imposed by any authority under the said act.

In witness where of the said-------------------(full name)has hereunto set his hand this----------------day of -----------------signed and delivered----------------------by the above named in the presence of --------.

witnesses: signature & status

We,(name and full address of the sureties)hereby declare ourselves sureties for the above bounden and guarantee that he/they, shall do and perform all that he/they, has/have above undertaken to do and perform and in case of his/their omission, default or failure therein we hereby bind ourselves, jointly and severally, to forfeit to the ---------------------------(hereinafter referred to as the government, which expression shall unless exclude by or repugnant to the context, include his successor-in-office and assigns) the sum of rupees----------------(amount in figures followed the amount in words) hereinafter referred to as the said sum in which the above bounden has bound himself or such other higher sum as shall be deemed to sufficient by the entertainment tax officer to recover any amount of entertainment duty payable by the above bounden and remaining unpaid and also to recover any less, dam ages, cost or expenses, which the government ,may sustain incur or pay by reason of such omission ,default or failure.

And we agree that the government may, with out prejudice to any other rights or remedies of the government recover the said sum from us, jointly and severally, as an arrears of land revenue and /or fine imposed by a magistrate.

And we also agree that neither of us shall be at liberty to terminate this surety bond except upon giving to the entertainment tax officer six calendar month’s notice in writing of his intention so to do and our joint and several liability under this bond shall continue in respect of all acts, omissions, defaults, failures, and insolvencies on the part of the above bounden until the expiration of the said period of six months.

(Name and complete address of the witnesses.)

Signature of sureties in the presence of witnesses.]

FORM P.E.D.14

(See rule 21 of the punjab entertainments duty rules,1956)

(form of certificate prescribed under rule 21)

This is to certify that the excise and taxation Commissioner, punjab, authorities the entertainment specified below to be given free of entertainments duty provided that the whole of the net proceeds are devoted to philanthropic, charitable, educational or scientific purposes:-

Description

Date

Place

This certificate is issued on the following conditions:-

(1) The whole of the net proceeds of the entertainment shall be paid over to.

(2) If the excise and taxation commissioner. punjab, so requires a full and true account of the whole of the ‘[expenditure and] takings, together with a written acknowledgement from the society, institution or fund specified under (1) shall be furnished to the entertainment tax officer of the district concerned by the persons responsible for the management of the entertainment within one month after the date of entertainment and those persons will be liable for the payments of the proper entertainment duty if the commissioner is on receipt of report from the entertainment tax officer concerned to the effect, is not satisfied that the whole of the net proceeds have in fact been paid over to the society, institution or fund referred to.

(2)T he certificate shall not be used for any other entertainment than that specified above and it shall be exhibited in a prominent position at the public entrance to the place of entertainment at the time the public are admitted and during the entertainment. no correction or erasure of any kind shall be made in the certificate.

(2) if the entertainment is not given on the at the place specified above, the persons responsible for the management of the entertainment shall be given notice in writing to that effect within one week after the date fixed for holding it.

[(-) the expenditure shall not exceed beyond ten per cent of that shown by the applicant in the statement submitted with his application for exemption.]

(signed)

Excise and taxation Commissioner,

Punjab.

-------------------------

The----------------18.

Note:-failure to comply with any of the conditions set out in this certificate involves liability to penalty of rs.1,000 and when the offence is continuing one ,the failure involves a daily fine not exceeding rs.50 during the period of the continuance of the offence.

FORM P.E.D.15

Certificate prescribed under Rule 23 of the punjab entertainments duty

Rules,1956.

No.-------------

Certified that the holder of this certificate is a member of the regular indian armed forces, he may be exempted from the payment of entertainment duty leviable under the punjab entertainment duty act,1955.

(signature of the issuing officer with designation)

station----------------------------

dated------------------------------

Notes:-(1) the certificates is valid only for the date and place specified therein.

(2) the holder of this certificate should be in military uniform which alone entitle him to this concession.

(3) the certificate must be signed by an officer not below the of junior commissioned officer of the unit in which the holder is working.

[(4) the holder of this certificate must be in possession of his identity card, which shall be shown to the manager of the entertainment house before purchasing the ticket and shall also be produced on demand ,before the checking officer duly authorized under rule 28.]

Name of entertainment house name of entertainment house Name of entertainment house

or cinema (in block letters)-------- or cinema (in block letters--------- or cinema (in block letters-----

fixed foil counter foil foil

FORM O.E.D.16 FORM O.E.D.16 FORM O.E.D.16

(to be retained by the booking (to be handed over to the (to be retained by the gate-

clerk) purchaser.) keeper)

(see rule 23 of the O.E.D (see rule 23 of the O.E.D. (see rule 23 of the O.E.D

.rules,1956) rules.1956) rules.1956)

ticket for military personnel in ticket for military personnel ticket for military personnel in

uniform exempted in uniform exempted. uniform exempted

serial no.-------book no.-------- serial no.------ book no,------- serial no.------book no.--------

class---------show--------- class-------------show -------- class----------show-----------

admission fee------------- admission fee------------ admission fee--------------

date-------------- date----------- date---------------------

FORM P.E.D.17

Return of tickets sold under rule 23 of the punjab entertainments duty rules,1956,to indian soldiers and airmen in uniform

Name and place of entertainment------------------------------

Date of performance-------------------------

Rates of ticket serial number of tickets sold remarks

at each rate

*substituted by LSP lll dated 27.6.1980.

date---------------

Signature of the proprietor

FORM P.E.D.18

Statement of tickets issued when duty is payable under section 10 (2) (a) or

(b) of the act

(see rule of 24 of the punjab entertainment duty rules,1956)

Name and place of entertainment------------------------------

Date of performance----------------------------

Price of serial no. total no. amount amount number amount total remarks

admission of tickets of tickets received of ente- of tickets of ent- amount

excluding issued on issued on exclusive rtainment marked “ ertainm- of ente-

duty. payment payment of duty duty on complim ent of ents rtainm

on account tickets entary” duty on ents

of tickets sold issued on complimen duty

payments tary tickets

of duty

Date---------------------- signature of proprietor.

FORM P.E.D.19

Return of persons admitted by mechanical contrivance

(see rule24 of the punjab entertainment duty rules,1956)

Name and place of entertainment:--------------

Dater of performance-----------

Price of admission number of persons gross receipts amount of duty remarks

admitted collected

Dated: signature of proprietor

FORM P.E.D.20

Monthly register of stamps

(See rule 25 of the punjab entertainments duty rules,1956)

Name of proprietor----------------

Name of place of entertainment---------------

Denomination of stamps----------------------

----------------------------------------------------------------------------------------------------------------

Date Openin Numbe Total Serial Numbe Number [Number Total Closi Signature Remark

of g pur number r of r of of stamp numbe ng b of the

mak balanc chased of admi stamps tickets used on r of st alance propriti

ing e ssion used on marked complimen amps r or his

entry tickets tickets compli tary tickets used authorise

issued sold mentary issued on d agent

on issued payment

payment on of duty]

payment

of duty

----------------------------------------------------------------------------------------------------------------

1 2 3 4 5 6 7 8 9 10 11 12

----------------------------------------------------------------------------------------------------------------

*See Leg. Sup.Part III dated, 27.6.1980

FORM P.E.D.20-A

Monthly return of stamps purchased and sold

(See rule 25-a of the punjab entertainments duty rules 1956)

Name and place of entertainment----------------

Name of the proprietor-----------------------

Return for the month of---------------------------

----------------------------------------------------------------------------------------------------------------

Opening balance Number of the Class-wise total Total number of Closing balance of

of stamps at stamps purchas number of the stamps issued or stamps at the end of

the begining ed or borrowed tickets issued lent during the the month under

of the month during the mon during the month month under report (denomination under report th under repor under report and report (denom- wise) (denominatio- t (denominatio- their price of inationwise)

n wise) n wise) admission

-----------------------------------------------------------------------------------------------------------------

1 2 3 4 5

-----------------------------------------------------------------------------------------------------------------

De Number denomin number class number payment denomi number denomi number nomi- ation of for add- nation nation

nation tickets mission

issued

(a) (b) (a) (b) (a) (b) (c) (a) (b) (a) (b)

-----------------------------------------------------------------------------------------------------------------

FORM PED 20-B

weekly return of gross income

(see rule 25-b of the punjab entertainments duty rules,1956)

Name of the proprietor------------------

Name of the place of entertainment------------------

Return for the week ending the----------------------

-----------------------------------------------------------------------------------------------------------------

Date on which Name of Gross income accured from the picture(s) exhibited/show and

exhibited the picture classwise respectively

show serial no of tickets sold

from to class amount

-------------------------------------------------------------------------------------------------------------------

1 2 3 4 5 6 7

--------------------------------------------------------------------------------------------------------------------

FORM PED 21

Retrun of complimentary tickets

(See rule 26 of the punjab entertainments duty rules,1956)

Name of proprietor-------------------

Name and place of entertainment-----------------------

--------------------------------------------------------------------------------------------------------------------Date Time of Rate of Number of Serial no. Amount of Remarks

performance ticket for the tickets issued of tickets entertainment

class for which sold at each s duty charged

the ticket has rate

been issued

--------------------------------------------------------------------------------------------------------------------

Dated---------------------------------

Signature of the proprietor

Name of the cinema or entertain -name of the cinema and entertainment house-------------(in block let- ment house -----------------(in block letters)

FROM PED 22 FORM PED 22

(See rule 27 of the punjab entertainment (see rule 27 of the punjab entertainments duty rules, Duty Rules,195) Duty Rules 1956)

“ON DUTY “ONDUTY

non-transferable non-transferable

serial no------------book no--------------- serial no-----------------book no----------------

name of the holder name of the holder

desognation designation

class class

name of the picture or performance name of the picture or performance

time of performance time of performance

date of performance date of performance

nature of duty of the holder nature of duty of the holder

signature of signature of

proprietor of manager of proprietor of manager of

the entertainment the entertainment

FORM PED 23

Security register

(See rule 32 of the punjab entertainment duty rules,1956)

Sr.no. Date Name and Amount of No.and date of Signature of remarks

address of security dreasury receipt entertainment

the proprietor deposited with which amount tax officer

was deposited

--------------------------------------------------------------------------------------------------------------------

FORM PED 24

Inspection note book

(See rule 34 of punjab entertainments duty rules,1956)

1. Name of the proprietor

2. Name and place of entertainment house or cinema

3. Nature of entertainment

Note:- the note book shall be of foolscap size and contain 100 pages. the note book shall be returned by the proprietor to the entertainment tax officer ,when it is completed and fresh one is opened. when a note book is surrendered by a proprietor, the entertainment tax officer shall grant him a receipt to that effect.

--------------------------------------------------------------------------------------------------------------------

(heading of each page of inspection note book)

--------------------------------------------------------------------------------------------------------------------Date of inspection Name and designation of the inspecting Details of inspection

Officer

--------------------------------------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------------------------------------signature of proprietor signature of the inspector

FORM PED 25

(see rule 25-a of the punjab entertainment duty rules,1956)

Year---------------------- District----------------

---------------------------------------------------------------------------------------------------------------------

Serial No. Name and Date Amount The date Amount Method Number Name of Date of Period of Remarks

Address of the of of the of refund of refund and date officer encashment assessment

of the applic- refund order allowed of issue issuing or adjustment towards

applicant ation applied court or of refund the order which the

for for competent voucher adjustment

refund authority or refund is made

following Adjustment

which refund order

claimed/allowed

--------------------------------------------------------------------------------------------------------------------------------------------

1 2 3 4 5 6 7 8 9 10 11 12

-------------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------------------------