CHAPTER
VI Returns
and Registers 24.
Payment under section 10(2):
-
(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. 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.] 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. (c)
Entertainment Tax Officer with respect to any entertainment with in
the district under his charge. (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 . 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 revision36. 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 )
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 --------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------
To 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
To 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 Register of applications
for refund of entertainments duty (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 ------------------------------------------------------------------------------------------------------------------------------------------- |