Amendment status not verified — confirm the current text below against the official source.
(J) No entertainments duty shall where the xempiecof duty, payment for admission to any entertainmen Commissioner is satisfied on application made 1" |. behalf in the prescribed manner that the whole of thé proceeds of the entertainment will be devoted to philan ich pic, charitable, educational or scientific purposes 7 have been approved as such by the Government. _—— —__—™S _ © Scanned with OKEN Scanner THE PUNJAB ENTERTAINMENTS 353 puty ACT, 1955 ig in this Act shall apply to any entertain- hit (2) Novded by the staff or students, or both of an it PES. vgtitution when the proceeds are intended for We or charitable purposes. The Government may, for promotion of peace (3) ynational good will or encouragement of arts laf tSs.§ rts or other public interest, by general or oral sar, exempt any entertainment or class of enter- rder, MN att ‘ special ts from liability to pay duty under this Act. d1-A. (1) Any person aggrieved by an order made 4vreal. ne prescribed | authority under sub-section (1) of by HO 4-A may, in the prescribed manner, appeal to Such higher authority as may be prescribed within thirty days of such order : provided that no appeal shall be entertairied by such higher authority unless it 1S satisfied that the of duty due and_ the penalty, if any, imposed on the person has been paid Provided further that if such higher authority is satisfied that the person is unable to pay the duty due or the penalty, if any, imposed or both, it may, for reasons to be recorded in writing, entertain the appeal without the duty or penalty or both having been paid. (2) Subject to such rules of procedure as may b* prescribed, the higher authority may pass oD such appeal such orders as it may think fit].