Section 15(2) in The Punjab Entertainments Duty Rules, 1956
(2)Immediately after the conclusion of each show, the proprietor shall consign or cause to be consigned the [(foils)] [See Notification dated 13.9.1956.] portions of all the tickets collected from the purchasers in a box, having a slit not more than one half of an inch in width at the top, to be maintained separately for each class of tickets. It shall be responsibility of the proprietor to ensure that these boxes are not tampered with. The box shall be locked and the key of this lock would remain with [an officer] [Words 'not below the rank of Inspector' omitted by Haryana Government Notification No. GSR/45/PA16/55/S.20/95 dated 30th May 1995.] of the Excise and Taxation Department working in the district concerned. The locks shall be provided by the Entertainment Tax Officer concerned.
