Section 15(3) in The Punjab Entertainments Duty Rules, 1956
(3)[ The corresponding fixed foils (first foils) bearing half portions of stamps shall be retained or caused to be retained by the proprietor till these are destroyed in the manner hereinafter mentioned. The box containing the foils of the tickets will be opened by a Gazetted Officer authorised to inspect the entertainment under rule 28, in the presence of the proprietor or his agent. After taking account of all such foils and the corresponding fixed foils (first foils) retained by the proprietor separately, the said officer shall immediately destroy both the foils and the fixed foils, by burning in the presence of the proprietor or his agent and record in the inspection note book maintained under rule 34, the particulars of the foils and the corresponding fixed foils (first foils) so destroyed]. [See Legislative Supplement Part III dated 10.7.64.]
