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 [Inspector] [See Notification dated 13.9.56.>(foils) portion 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 the 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 not below the rank of a <span class=amd2><a title =] of the Excise and Taxation Department working in the district concerned. The locks shall be provided by the Entertainment Tax Officer concerned.
