Section 24(1) in The Punjab Entertainments Duty Rules, 1956
(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.
