Section 25 in The Punjab Entertainments Duty Rules, 1956
25. Register of stamps.
- Every proprietor of an entertainment shall keep a register in form P.E.D. 20 showing the number of tickets of each denomination issued for the entertainment and the number of stamps purchased and sold by him. The entries in this register shall be made by the proprietor of an entertainment [by the interval] [See Legislative Supplement, Part III dated 16th September, 1956.] of each entertainment.(2)[ The register shall be paged from one end to the other end and each page shall be initialled by the Entertainment Tax Officer concerned. A certificate about the number of pages contained in the register shall also be recorded at its end by the Entertainment Tax Officer before its issue.] [See Supplement Part III, dated the 26th June, 1963.][25A. Submission of return in Form P.E.D. 20A. - Every proprietor other than that referred to in rule 24 shall submit to the Entertainment Tax Officer of the district concerned a monthly return in Form P.E.D. 20-A showing the total number of stamps purchased and used as well as the total number of tickets issued for the entertainments held during the particular month. Such a return shall be submitted within a period of seven days of the close of the month to which it relates.
