Section 12(c) in The Punjab Entertainments Duty Rules, 1956
(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.
