Section 10 in The Punjab Entertainments Duty Act, 1955
10. Method of levy.
(1)Save as otherwise provided by this Act, no person shall be admitted on payment to any entertainment where the payment for admission is subject to entertainments duty except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp (not used before) issued by the Government for the purposes of revenue and denoting that the proper entertainment duty has been paid.(2)The Government may, on the application of the proprietor of any entertainment, in respect of which the entertainments duty is payable, permit the proprietor on such conditions as the Government may prescribe, to pay the entertainments duty -(a)by a consolidated payment of a percentage not exceeding 50 per centum of the gross payment for admission to the entertainment at the rate in force during the period concerned; or(b)in accordance with the returns of the payments for admission to the entertainment; or(c)in accordance with the results recorded by any mechanical contrivance that automatically registers the numbers of persons admitted.
