(2) No tax shall be levied on a public cinemato- — (CINEMATOGRAPH SHOWS) ACT, 1954. 1THE PUNJAB ENTERTAINMENTS 'TA

6. (2) No tax shall be levied on a public cinemato- The {Central Government] ma : in _ in _ the 7. e 7. m manner (1) Ta nner (1) Tax payable under this Act shall be paid hereinafter provided. x payable under thi hereinafter provided. furnish (2) be pre sh (2) Every person liable to pay tax under this Act shall to the Prescribed authority such returns as ma furnish be prescribed. to the Every person liable to pay tax under this Act shall ibed. to the Prescribed authority such returns as may A separate return shall be furnished every fort- The return for each period shall be submitted 1Substituted for the words garh) (Adaptation of Law 1Substituted for the words (Chandigarh) (Adaptation of Law "State Government" by the Punjab Reorganisation On State "State Government" by the Punjab Reorgani S$ On State and Concurrent Subjects) Order, ' “ Provided that the prescribed autherity, end the time for reasons Provided that the prescribed auther to, be recorded in writing, extend the time for furnishing not exceeding thirty days. to, be recorded in writing, extend of the returns by a period not exceeding thirty days. Tax payable under this Act for fourteen days (5) Tax payable Before the proprietor of any permanent cinema If the person liable to pay the tax Every proprie'or of cinema premises shall main- If no returns are furnished by the proprietor Assessment of tax, Refunds and sm an sme" Notice of holdi of cinematommane shows giving the proprietor a reasonable opportunity Of be: heard, proceed in such manner as MAY be prec cin e proprietor a reasonable opportunity O heard, proceed in such manner as MAY be prec to assess to the best of his Judgment (h e: cing heard, proceed in such manner as MAY be prec cing to assess to the best of his Judgment (he amount ©SCribog due from any particular Proprietor, oF o assess to the best of his Judgment due from any particular Proprietor, Cr oF (1) The prescribed authority The prescribed authority f . , 10. The proprietor of a tourin hibit cinématogre ph f di of cinematommane . , 10. The proprietor of a touring cinema intending shows be to exhibit adm cinématogre ph films to which the public is to be a 10. be to exhibit adm bit admitted c hority a he proprietor of a touring cinema intending cinématogre ph films to which the public is to on payment Shall deliver to the prescribed e admitte authority intenti matogre ph films to which the public is to on payment Shall deliver to the prescribed easi three days' clear notice in writing of such hority intention. on payment Shall deliver to the prescribed at Jeasi three days' clear notice in writing of such Productj inspection Productj inspection' documents inspection' documents "24 ; e such ;

Section 6