Section 2(g) in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
(g)"gross collection capacity per show" means the notional aggregate of all payments for class-wise admission, to a cinematograph show, which the proprietor would realise, if all seats as determined by the District Magistrate, are occupied in a Cinema house and calculated at the rates specified by the District Magistrate for admission to a class;
