Section 5 in The Punjab Entertainments Duty Rules, 1956
5. Supply of stamps and keeping of accounts.
(1)The rules regarding the supply and keeping of accounts of non-judicial and court-fee stamps contained in Part I of the Punjab Stamp Rules, 1934, published with Punjab Government notification No. 998-E and S., dated the 14th February, 1934, as amended heretofore or to be amended in future, shall apply mutatis mutandis to the supply and keeping of accounts of the stamps except that for the purpose of rule 8 of the said Punjab Stamp Rules, 1934, a counterpart of the double-lock register shall be maintained in form stereo A & T No. 105(c).(2)All accounts maintained about the supply and sale of stamps will be open to inspection by the Entertainment Tax Officer of the district concerned.
