Section 24 in The Punjab Entertainments Duty Rules, 1956
24. Payment under section 10(2).
(1)Every proprietor making a consolidated payment under section 10(2)(a) of the Act or making payment in accordance with the return of the payments for admission under section 10(02)(b) of the Act, shall, within three days of the date of entertainment, submit to the Entertainment Tax Officer of the district concerned, a return in form P.E.D. 18 showing the number of tickets issued at each rate, the gross amount received from the sale of tickets and the amount of duty collected.(2)When a proprietor is permitted to avail himself of the provisions of section 10(2)(c) of the Act, he shall submit to the Entertainment Tax Officer of the district concerned, within three days of the date of entertainment, a return in form P.E.D. 19 showing the number of persons admitted by the mechanical contrivance, the gross amount including duty paid for admission by such persons and the amount of duty collected from them.(3)All payments of entertainments duty to be made in accordance with the provisions of section 10(2) of the Act shall be made to the Entertainment Tax Officer of the district concerned, within three days of the date of entertainment at such time and place and in such manner as he shall require.
