Section 15 in The Punjab Entertainments Duty Rules, 1956
15. [ Defacement and destruction of stamps. - (1) The tickets prescribed under rules, [9, 10 and 11 shall] [See Notification dated 25.4.1959.] be printed in triplicate and bound in booklets of (one hundred tickets) each. Each ticket shall bear a serial number and the serial numbers of the tickets in various booklets shall be consecutive and in an ascending order. The last serial number shall be up to 1,00,00, whereafter a fresh series of tickets shall be got printed under advise to the Entertainment Tax Officer concerned. The serial numbers shall be printed and the ticket shall have perforations between the fixed foil (first foil) and the counterfoil (second foil) and between the counter foil (second foil) and the foil (third foil). The stamps which shall not be used in an inverted position, shall be affixed across the line of perforations between the fixed foil (first foil) and the counterfoil (second foil) and it shall be defaced, before admission to an entertainment, by tearing the ticket into two portions across the perforations between the fixed foil (first foil) and the counterfoil (second foil) in such a manner that each portion shall show the value of the stamps. [The portion of the stamps affixed on the fixed foil (first foil) and the counter foil (second foil) shall also bear the date for which the ticket has been issued] [See Legislative Supplement Part III dated 31.7.1962.]. [The counterfoil (second foil) of the ticket shall be given to the purchaser who shall retain it till the termination of the entertainment.] [Substituted for the words 'The counter foil (second foil) of the ticket shall be given to the purchaser, who shall retain it till the termination of the entertainment' by Haryana Government Notification No. GSR/45/PA16/55/S.20/95 dated 30th May 1995.] The foil (third foil) shall be retained by the proprietor or his authorized employee till the termination of the entertainment and this shall be produced, on demand, before any officer authorized under rule 28 to inspect the entertainment.] [See Legislative Supplement Part III, dated 27.10.1966.]
(2)Immediately after the conclusion of each show, the proprietor shall consign or cause to be consigned the [(foils)] [See Notification dated 13.9.1956.] portions of all the tickets collected from the purchasers in a box, having a slit not more than one half of an inch in width at the top, to be maintained separately for each class of tickets. It shall be responsibility of the proprietor to ensure that these boxes are not tampered with. The box shall be locked and the key of this lock would remain with [an officer] [Words 'not below the rank of Inspector' omitted by Haryana Government Notification No. GSR/45/PA16/55/S.20/95 dated 30th May 1995.] of the Excise and Taxation Department working in the district concerned. The locks shall be provided by the Entertainment Tax Officer concerned.(3)[ The corresponding fixed foil (first foils) bearing half portions of stamps shall be retained or caused to be retained by the proprietor till these are destroyed in the manner hereinafter mentioned. The box containing the foils of the tickets will be opened by a Gazetted Officer authorised to inspect the entertainment under rule 28, in the presence of the proprietor or his agent. After taking account of all such foils and the corresponding fixed foils (first foils) retained by the proprietor separately, the said officer shall immediately destroy both the foils and the fixed foils by burning the presence of the proprietor or his agent and record in the inspection note book maintained under rule 34, the particular of the foils and the corresponding fixed foils (first foils) so destroyed] [See Legislative Supplement Part III dated 10.7.1964.].(4)[ Omitted on 11.11.1974.] [See Legislative Supplement Part III, dated 11.11.1974.]
