Section 27(2)(c) in The U.P. Cinematograph Rules, 1951
(c)on three sides of the auditorium a twelve feet high wall of a non-inflammable material like tinsheets, mud or mortar or bricks is provided; (d) all exit doors provided in the auditorium are according to the specification laid down in sub-rule (15) of Rule 8 and in proportion to its seating capacity that is one door for every 150 persons;