Section 14 in The Punjab Entertainments Duty Rules, 1956
14. Transfer of seat.
- When the purchaser of any ticked entitling him to be admitted to a part of the place of entertainment wishes to transfer to another part, for which the payment for admission is higher, the proprietor shall issue to him a second ticket stamped with a stamp of the value of the difference between the duty leviable on the second ticket and that leviable on the first. The purchaser shall retain the portion of the first ticket returned to him under rule 15.
