Amendment status not verified — confirm the current text below against the official source.
(1) Tax payable under this Act shall be paid in the manner hereinafter provided. (2) Every person liable to pay tax under this Act shall furnish to the Prescribed authority such returns as may be prescribed. (3) A separate return shall be furnished every fort- night, one pertaining to the period from the first to. the fourteenth of the month and the other for the period from the fifteenth day of the month to the end of the month. (4) The return for each period shall be submitted within seven days of the close of the period to whic it pertains: 1Substituted for the words (Chandigarh) (Adaptation of Law “State Government” by the Punjab Reorganisation S$ On State and Concurrent Subjects) Order, ' “ © Scanned with OKEN Scanner of 1954] rE PUNJAB ENTERTAINMENTS TAX 411 (CINEMATOGRAPH SHOWS) ACT, 1954 Provided that the prescribed autherity, for reasons to, be recorded in writing, extend the time for furnishing of the returns by a period not exceeding thirty days. (5) Tax payable under this Act for fourteen days shall be paid in advance by the proprietor of a touring cinema into a Government Treasury or the Reserve Bank of India at least forty-cight hours before the commencement of the first show on the first of the fourteen days for which the tax is due, The Treasury or Bank receipt showing the payment of tax shall be sent to the prescribed authority or such other officer asthe prescribed authority may direct, soasto reach him before the commencement of the first show on the first of the fourteen days for which tax has been paid. (6) Before the proprietor of any permanent cinema emises furnishes the returns required by sub-section (3) he shall,in the prescribed manner, pay into Govern- ment Treasury or the Reserve Bank of India the full amount of tax due from him under this Act according to such returns, and shall furnish along with the returns a receipt from such Treasury or Bank showing the pay- ment of such amount. (7) If the person liable to pay the tax discovers apy omission or other error in any return furnished by him, he may at any time before the date prescribed for the furnishing of the next return by him submit a revised return and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount in the manner herein- fore provided, (8) Every proprie'or of cinema premises shall main- tain such account of shows held as may be prescribed.