Chapter 1

Short title, Commencement and Definitions

1.      Short title and commencement: -

(1) These rules may be called the Punjab Entertainments Duty Rules, 1956.

(2) They shell came into force at once in super session of the Punjab Entertainments Duty Rules, 1936.

2.  Definitions: -

In these rules, unless there is anything repugnant in the subject or context;

(a) 'Act' means the Punjab Entertainment Duty Act, 1955.

(b) 'Agent' means a person authorized in writing by a proprietor to appear on his behalf before any officer empowered under the Act to carry out the purposes of the Act, being-

    (i) a relative of the proprietor; or

    (ii) a person in the regular and whole-time employ of the proprietor; or

    (iii) a person who has been enrolled as a chartered accountant in the Register of Accountants maintained by the Union Government under the Auditor's Certificate Rules. 1932, or has passed any Accountancy examination recognized in this behalf by the State Government; or

   (iv) a person who possesses a degree in commerce, law, economics or banking including higher auditing conferred by any Indian University incorporated by law for the time being in force or any foreign university duly approved in this behalf by the State Government.

(c) 1['Assistant Excise and Taxation Commissioner'] means the person appointed by that designation by the State Government to assist the Commissioner.

(d)'Collector' means the Collector of a district and includes a Deputy Commissioner and any other officer appointed by the State Government in this behalf.

(e)'Deputy Excise and Taxation Commissioner'means the person appointed by that designation by the  state Government to assist the Commissioner in relation to the district under his charge.

 [ee]'Excise and Taxation Officer' mean a person appointed by that designation by the State Government to assist the Commissioner

 (f)'Form mean the form appended to these Rule

[(ff)'Inspector'means a person appointed by that designation by the Government to assist the Commissioner.]

(g)'Treasury' mean the Government treasury or sub-treasury of a district or tehsil, as the case may be, or a branch of the State bank of India.

(h)'Section'mean a section of the Act.

 (i)'Year' mean the financial yEAR.

  (ii)'Stamp' mean an Entertainments Duty Stamp issued by the punjab Government under sub-section (I) of the section 10 of the Act.

CHAPTER II

Superintendence and Control of the Administration under the Act.

3. Prescribed authority shall be-

(a)  Entertainment Tax Officer of the district concerned for the purposes of section 14-A of the Act.

 (b) Deputy Excise and Taxation Commissioner of the Division concerned    for the purposes of section5, 11-A and 16 of the Act.

(c) An Inspector of the Excise and Taxation Department Within the area subject to his jurisdiction for the purposes of section 13 and 14 of the Act.]

4. (1) The commissioner shall superintend the administration and the collection of the tax leviable under the Act.

(2) Subject to the general control and superintendence of the Commissioner, the Deputy Excise and Taxation Commissioner shall control all officers appointed to assist the Commissioner, under   the Act, within his jurisdiction.

(3) The Enterainment Tax Officers are charged with the duty of carrying out provisions of the Act and  these rules subject to overall control and direction of the Deputy Excise and Taxation Commissioner concerned who would carry out the orders of Commissioner issued from time to time.

Payment of duty by stamps

5.Supply of stamps and keeping of accounts: -

(1) The rules regarding the supply and keeping of accounts of non-judicial and court-fee stamps contained in part1 of the Punjab stamp Rules, 1934, published with Punjab Government notification No.998-E and S..dated the 14th February, 1934. as amended heretofore or to be amended in future,shall apply mutatis mutandis to the supply and keeping of accounts of the stamps except that for the purpose of rule 8 of the said Punjab Stamp rules, 1934, a counterpart of the double-lock register shall be maintained in form stereo A & T No.105(c).

(2)All Accounts maintained about the supply and sale of stamps will be open to inspection by the Entertainment Tax Officer of the district concerned.

6.Purchase of stamps stamp: - No person shall purchase any stamp except from the Collector or from any person duly authorized by the Collector to sell such stamps.

Provided-

(i) that nothing in this rule shall apply to any person purchasing such a stamp affixed to a ticket     for purpose of admission to an entertainment;

(ii) that when the proprietorship of an entertainment changes hands, it shall be lawful for the new proprietor, after giving notice to the Collector to purchase from  the former proprietor the stock of unused stamps in the latter's possession; and

(iii) that when on account of any unforeseen reason stamps cannot be purchased from the Collector  or from the person duly authorized by the Collector to sell such stamps, the Entertainment  Tax Officer, may for reason to be recorded in writing permit the proprietor of an entertainment  to borrow stamps from the proprietor of another entertainments in the same district.

7. Price of admission shown on and stamp affixed to ticket:- except as provided in rule 13, every dutiable ticket issued on payment for admission to an entertainment shall be clearly marked with the price of admission whether paid or not excluding the duty payable under the Act, and shall also have securely affixed it to a stamp of the value of the proper entertainment duty payable under the act.

8. Issue of stamps: - No stamp shall be issued to any person by, or on behalf of the proprietor of any entertainment otherwise than as provided in rules 6(ii)and 7.

[8-A. Disposal of obsolete,unserviceable and spoilts stamp- The rules regarding the disposal of obsolete, unserviceable and spoilt stamps forming part of the stock of stamps in a local or branch depot contained in part 'A' of the punjab stamps Refund, Renewal and Disposal Rules, 1934. published with Punjab Government Notification No. 6981-E & s dated the 20th November, 1934. as amended heretofore or to be amended in future, shall apply mutatis mutandis in respect of the stamp under the act.

CHAPTER II-A

Entertainment Duty for Antenna or Cable television.

Rule 8- Payment of entertainment duty for antenna or cable television: -

(1)Every proprietor of entertainment shall within thirty days from the date of publication of his notification in the official Gazette, inform the Entertainment Tax Officer of the area in his jurisdiction, giving full detains of the name and type of entertainment ,place and address, number of  connection holder and particulars of his licence, if any required for the running such entertainment.

(2)The total amount of duty payable shall be calculated by the proprietary by multiplying the total number of connection holders for whole of the month or for a part of the month, with the rate of duty specified from time to time. this amount of duty shall be paid by the proprietor, in cash in the appropriate Government Treasury, by the seventh day of each month following the month to which the payment relates, and produce, the proof of payment to the Entertainment tax. Officer of the area by the tenth day of the month, along with the statement in the following Performa: -

(3) Every proprietor shall maintain a register in the following Performa    incorporating there in the complete particulars of each connection holder: -

(4) Every proprietor in the event of surrender of connection by the connection holder shall inform the entertainment Tax Officer, within thirty days of such surrender".

CHAPTER III

Tickets for admission

9. Ticket-A ticket other than a complimentary ticket, for admission to an entertainment shall be in form P.E.D. I and shall be different and distinguishing colors [or shall have a bold streak of a distinct color on each of its three foils] for different shows to be held on same day. the colors for various  shows being such as may be approved by the Entertainment Tax Officer of the district concerned:-

Provided that, unless the prior approval of entertainment Tax Officer of the district concerned has been obtained the same of colors adopted for different shows in a day, reckoned from sunrise to sunrise, will not be changed:

 Provided further that the proprietor of an entertainment shall not be bound to introduce tickets for an admission in the prescribed form P.E.D. I for a period of 30 days from coming into force of these Rules.

10.Complimentary ticket: - A complimentary ticket entitling the holder thereof to free admission to an entertainment but after payment of proper entertainments duty shall be in form P.E.D. 2 and shall be in    different and distinguishing coluors 2[or shall have a bold streak of a distinct colour on each of its three foils]   for different shows to be held on the same day, the colours for various shows being such as may be approved by the Entertainment tax Officer of the district concerned:

     Provided that, unless the prior approval if the Entertainment Tax Officer of the district concerned has been obtained, the scheme of colours, adopted for different shows in a day, reckoned from sunrise, will not be changed:

     Provided further that the proprietor of an entertainment shall not be bound to introduce tickets for admission in the prescribed form P.E.D. 2 for a period of 30 days from coming into force of these Rules. Provided also that only one person shall be admitted on one complimentary ticket.

11. Season ticket : - Every season ticket shall be in form P.E.D.3

12. Plural tickets: -

(a) Every suitable ticket, except a complimentary ticket issued for the purpose of admitting more than one person to an entertainment, shall be form P.E.D. 4 and shall be in different and distinguishing colours [ or shall have a bold streak of a district colour on each of its three foils] for different show to be held a on the same day, the colours for various shows being such as may be approved by the Entertainment Tax Officer of the district concerned:

Provided that, unless the prior approval of the Entertainment Tax officer of the district concerned has been obtained the scheme of coluors, adopted for different shows in a day, reckoned from sunrise to sunrise, will be changed:

Provided further that the proprietor of an entertainment shall not be bound to introduce tickets for admission in the prescribed form P.E.D. 4 for a period of 30 days from coming into force of these rules.

(b) Each plural ticket shall have affixed to it a stamp or stamps or stamps equal in value to the total duty that would have been payable on tickets for admitting each such person separately

REFUNDS, REMISSION AND EXEMPTIONS

19. Refund of value of unused stamps or damaged or spoiled stamps: -

(1)The proprietor of an entertainment may at any time return to the Collector any unused stamps in his possession and shall be entitled to claim refund to their value of the stamps returned.

(2)When any stamps purchased for under the Act have been damaged or spoiled, the purchaser may apply in writing to the Collector who on being satisfied that they have not been willfully damaged or spoiled give in lieu thereof: -

(a) other stamps of the same description and value; or.

(b) if required and if he thinks fit, stamps of any other description to the same amount in value; or.

(c) the same value in money deducting 2[six paisa] for each rupee or fraction of a rupee of the total of the value of the stamps returned.

(3) Application for grant of refund or renewal of stamps shall be made personally or by registered post or through an agent appointed by a duly arrested power of attorney to the Collector of the district where they were purchased shall furnish the following information: -

(a) Full name, surname (if any) and residence of an applicant and the name of the firm, if any, on whose behalf application is made:

(b) Description and the number of the stamps;

(c) Total value;

(d) Date of purchase of stamps;

(e) The place from where the stamps were purchased;

(f) Manner in which stamps were spoiled or rendered unfit for use;

(g) Whether the application is for refund or renewal;

(h) Date of application.

(4) Application for refund or renewal shall be received and promptly dealt with in the English Officer of the Collector under the supervision of the Officer Superintendent.

(5) The application shall be entered in the register in firm P.E.D. 9. The clerk concerned shall examine the application in order to see that-

(a) the application is in the proper forms.

(b) the stamps are genuine,

(c) if the value of the stamps tendered for refund or renewal is Rs.100 or above the actual purchase of the stamp is verified from register of the person authorised to sell stamps.

If the Clerk concerned finds that the application is incomplete or the stamps, for which a refund is claimed or which are required to be renewed are not enclosed with it, it shall be returned promptly to the application after obtaining the orders of the Collector through the Office Superintendent with the objection recorded on it.

If clerk concerned finds that the application is in order and the papers are complete, he shall after carefully examining the ground of the application record a note whether he considers the claim to be admissible, and if so, he shall submit the case along with the register in form P.E.D. 9 after completing column 1 to 11. He shall also prepare and submit with the case a refund/renewal statement in form P.E.D. 10 or 11/P.E.D. 12 and enter (both in words and figures) the amount of refund after deducting (six paisa) in the rupee where this is necessary or of the fresh stamps admissible.

(6)The office superintendent shall carefully check the application and the relevant papers submitted to him and satisfy himself that the various checks prescribed for examining the application and instruction for filling up the register and the refund/renewal statement, referred to in sub-rule (5) above have been duly observed. He shall also be that the rules and orders in this behalf contained in other relevant Manuals, Codes or Acts and other orders issued from time to time are strictly complied with.

He shall then record his opinion as to the admissibility of the claim, and if he finds the claim to be in order, he will sign the refund/renewal statement and fill up columns 12 to 15 of the register, and then submit the case with relevant papers to the Collector.

(7) The collector shall satisfy himself that the claim is admissible. He may require the applicant to made an oral deposition on oath or solemn affirmation or to file an affidavit setting forth the circumstances in which the claim has arisen and may also, if he deems fit, call for evidence in support of such deposition or affidavit.

If he is satisfied that the claim is in order in all respects, he shall check the register and the refund/renewal statement with the relevant stamps and see that the amount of refund/renewal statement in such a way that no gap is left to enable the amount to be altered.

He shall then have the stamps burnt in his presence and record the following certificate on the file.

     "Stamps of the value of Rs.........(both in words and figures) burnt in my presence     

                                                                                                 Collector

  Dated...........                                                                           District..........

If the stamps received are in good condition and fit for reissue, they, shall not be burnt, but sent to the Treasury Officer with a memo in duplicate inform P.E.D. 13.

The Collector shall then sign the refund/renewal statement and fill up columns 16 and 17 of the register, and return the case to the Superintendent.

(8) The Superintendent shall then arrange to hand over in his presence the refund or renewal statement to the applicant or his agent taking his acknowledgement in  column 18 of the register. He shall then set his initials in column 19 in token of his having done so.

When the amount of the refund does not exceed Rs.100 the money may be remitted to the applicant by postal money order at his or here expense in accordance with the rules contained in the note article 198(c) of the Civil Account Code, Volume 1.

(9) If the Collector decides that the refund/renewal is not admissible, ha shall record his reasons for refusal and return the papers to the Office Superintendent. The latter shall return the application with stamps to the applicant in the manner laid down in sub-rule(8) above.

If the collector calls for further evidence in support of the application a memo shall be used to the applicant giving full particulars of the documents required to be furnished.

(10) After a order has been passed by the Collector sanctioning the claim, or calling for further evidence in support of the application, if the refund/renewal statement is not taken or further evidence required is not furnished by the applicant within one year (or 3 years in case the claim exceeds Rs. 5 in value) of the3 date of such order the application with stamps and refund/renewal statement shall be destroyed under the orders and in the  presence of the Collector, and the fact noted in column 21 of the register in form P.E.D.9.