THE PUNJAB ENTERTAINMENT DUTY RULES, 1956

THE PUNJAB ENTERTAINMENT DUTY RULES, 1956

VIDE NOTIFICATION DATED 20-3-1956

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: -

Year

Total No of connection the Months

Amount of Entertainment duty payable

Treasury Receipt No. and date (copy of Treasury receipt to be attached

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

Serial No.

Year

Month

Name and address of the connections holder

Connection No

Amt.Charged

Entertainment Duty Payable

(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;

(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.

20. Refund or remission of duty when entertainment is not completed: -

When an entertainment is not completed and the Deputy Excise and Taxation Commissioner of the area concerned is satisfied that the proprietor has returned to all the persons admitted to the entertainment on payment, both the price of admission and the duty charged under the Act, he may, on application made by the proprietor, within three days of the date of entertainment.

(a) remit the duty if payment was to be made under section-19(2) of the Act; or

(b)If duty was paid under section 10(1) of the Act send the case to Collector to proceed under rule 19 on production of the portion of the stamps to be retained by the proprietor under rule5.

20-A. Refund of excess duty paid: -

(1) An application by a person to refund of excess duty paid shall be made to the Entertainment Tax Officer of the district concerned and shall clearly and briefly specify the grounds on which the refund is claimed.

(2) When the authority referred to in sub-rule(1) is satisfied that a refund is due, in pursuance of an order or a Court or other competent authority in appeal, revision or otherwise, he shall record an order sanctioning the refund and communicate the order to the applicant.

(3) When an order for refund has been passed under sub-rule (2), the Entertainment Tax Officer shall issue a refund voucher and shall make it over to the applicant for encashment at the Government Treasury.

(4) The particulars of all applications for refund and the orders passed thereon, shall be entered in a register in Form P.E.D.25)

21.Exemptions by Commissioner: -

(a) Any proprietor of an entertainment, claiming exemption under sub-section(1) of section 11 of the Act, from payment of the entertainments duty, shall present an application for such exemption to the Entertainment Tax Officer of the district concerned three weeks before the date of entertainment provided that the Commissioner may entertain an application for exemption not preferred within the stipulated period. The applicant shall clearly state in his application the date, time and place of the entertainment, the name of the organizer responsible for maintaining accounts the approved purpose in the interest of which the entertainment is to be held, and the name of the beneficiary, who is to receive the net proceeds of the entertainment. The proprietor will also state in his application for exemption, the gross proceeds anticipated, from the entertainment or entertainments sought to be exempted. The application shall be accompanied by a statement of anticipated approximate expenditure and a personal bond in Form P.E.D. 13-A with two solvent sureties for the amount equivalent to the amount of anticipated gross proceeds acceptable to the Entertainment Officer and to be executed on a non-judicial paper of the appropriate value:

Provided that if in the opinion of the Entertainment Tax Officer, the gross proceeds anticipated from the entertainments of entertainment as the case may be sought to be exempted, have been under-estimated he may by an order in writing require the proprietor to furnish further personal bond in the said Form P.E.D. 13-A, and sureties of such amount as he may deem appropriate, by giving an opportunity of being heard to the proprietor.)

On receipt of such an application the Entertainment Tax Officer of the district shall be ward the same without delay, with his recommendation to the Commissioner with a copy of his recommendations to the Deputy Excise and Taxation Commissioner concerned.

(b) Where exemption is granted under sub-section (1) of section 11 of the act the Commissioner shall issue to the proprietor a certificate in from P.E.D. 14 and the proprietor shall comply with conditions started therein, failing which he would be liable for the payments of the entertainment duty.

22. Exemptions by Government: -

(a) Any proprietor of an entertainment claiming exemptions under sub-section (3) of section 11 of the act, from payments of the entertainments duty, shall present and application for such exemption to the entertainments Tax Officer of the district concerned (thirty clear) days before the date of entertainments provided that Government may entertain and application for exemption not preferred within the stipulated period. The applicant shall clearly state in his application the date, time and place of the entertainment .The name of organizer responsible for maintaining accounts and the ground on which the exemption is sought. The proprietor- will also state in his application for exemption the gross proceeds anticipated from the entertainment or entertainments sought to be exempted.

On receipt of such an application, the Entertainment Tax Officer of the district shall forward the same without delay, with his recommendations to the Commissioner with a copy of his recommendations to the Deputy Excise and Taxation Commissioner of the area concerned. The Commissioner would obtained the necessary orders of Government as early as possible, and the orders so obtained shall be intimated to the proprietor.

Provided that an application for exemption from payment of the entertainments duty in respect of a feature film shall be made to the Commissioner along with a fee of five hundred rupees, Who shall forward the same to the Government with his recommendations.

Explanation: -The expression "feature film" used in the above proviso shall mean a full length cinematograph film produced wholly or partly in India with a format and story woven around a number of characters where the plot is revealed mainly through dialogues and not wholly through narration, animation or cartoon depiction and does not include an advertisement film.

23.All Soldiers, Sailors and Airmen3(-) serving in the Indian Army: -

(a) The price of tickets sold to such soldiers, sailors and airmen(**) shall be the price of admission only exclusive of duty.

Provided that the person claiming exemption from payments of entertainment duty under this rule shall produce (his identity card) and a certificate in form P.E.D. 15 duly signed by an officer of his unit, not below the rank of junior Commissioner Officer.

(b) The tickets sold to such soldiers, sailors and (-) uniform shall be in form P.E.D. 16 and the proprietor shall submit to the Entertainment Tax Officer of the District concerned within three days of the entertainment, a return of such ticket in from P.E.D. 17.

Provided that where a mechanical contrivance under section 10(2)(c)is used, such soldiers, sailors and airmen in uniform shall be admitted by a special entrance.

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