Section 12 in The Punjab Entertainments Duty Rules, 1956
12. Plural tickets.
(a)Every suitable ticket, except a complimentary ticket, issued for the purpose of admitting more than one person to an entertainment, shall be form P.E.D. 4 and shall be in different and distinguishing coluors [or shall have a bold streak of a distinct colour on each of its three foils] [See Notification dated 13.9.56.] for different shows to be held on the same day, the colours for various shows being such as may be approved by the Entertainment Tax Officer of the district concerned:Provided that, unless the prior approval of the Entertainment Tax Officer of the district concerned has been obtained, the scheme of coluors, adopted for different shows in a day, reckoned from sunrise to Provided further that the proprietor of an entertainment shall not be bound to introduce tickets for admission in the prescribed form P.E.D. 4 for a period of 30 days from coming into force of these rules.(b)Each plural ticket shall have affixed to it a stamp or stamps equal in value to the total duty that would have been payable on tickets for admitting each such person separately.(c)The stamp or stamps to be affixed to a ticket entitling the purchaser to the exclusive use of a box or similar accommodation where more than one person is ordinarily admitted shall be of the value of the duty that would be payable upon a ticket of the consolidated amount to be charged representing the right of admission to entertainment for which the accommodation is ordinarily available.
