Section 10 in The Punjab Entertainment Duty Act, 1955
10. Method of levy.
(1)Save as otherwise provided by this Act no person shall be admitted on payment to any entertainment where the payment for admission is subject to entertainments duty except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp (not used before) issued by the Government for the purposes of revenue and denoting that the proper entertainments duty has been paid.(2)The Government may, on the application of the proprietor of any entertainment, in respect of which the entertainments duty is payable, permit the proprietor, on such conditions as the Government may prescribe, to pay the entertainments duty -(a)by a consolidated payment [not exceeding one hundred and twenty five per centum of the gross payment for admission] [Punjab Act 13 of 1978.] to the entertainment at the rate in force during the period concerned; or(b)in accordance with the returns of the payments for admission to the entertainment;(c)in accordance with the results recorded by any mechanical contrivance that automatically registers the number of persons admitted.
