Section 6(iii) in The Punjab Entertainments Duty Rules, 1956
(iii)that when on account of any unforeseen reason, stamps cannot be purchased from the Collector or from the person duly authorized by the Collector to sell such stamps, the Entertainment Tax Officer, may for reason to be recorded in writing, permit the proprietor of an entertainment to borrow stamps from the proprietor of another entertainments in the same district.
