(1.) This order will dispose of two petitions bearing CWP Nos. 4083 and 4084 of 2016, as the issues involved in both the petitions are identical.
(2.) The facts have been extracted from CWP No. 4083 of 2016.
(3.) Challenge in the petition is to the order dated 27.8.2015, passed by Excise and Taxation Commissioner, Haryana under the provisions of the Punjab Entertainment Duty Act, 1955 (for short, 'the Act').