Section 26A in The Punjab Entertainments Duty Rules, 1956
26A. [ (1) Every proprietor of an entertainment shall keep a register in form P.E.D. 21-A indicating show-wise the number of persons admitted to various parts of the entertainment, on tickets in form P.E.D. 1, P.E.D. 2 and P.E.D. 16.
(2)The entries in the register in for P.E.D. 21-A shall be made by the interval of each show and the proprietor or his agent shall affix his signatures against entries for each show.(3)This register shall be paged from one end to the other end each page shall be initialled by the concerned Entertainment Tax Officer. A certificate about the number of pages contained in register shall also be recorded at the end by the Entertainment Tax Officer before its use.(4)This register shall on demand be produced for inspection before the officers authorised to enter and inspect the place of entertainment.(5)Every proprietor shall submit to the Entertainment Tax Officer of the District concerned a monthly return in form P.E.D. 21-B, such return shall be submitted within seven days of the close of the month following that to which the return relates] [See Legislative Supplement Part III dated, 11.11.1974.].
