Section 19(1) in The Punjab Entertainments Duty Rules, 1956
(1)The proprietor of an entertainment may at any time return to the Collector any unused stamps in his possession and shall be entitled to claim refund to their value, subject to a deduction of [two paisa] [See Legislative Supplement Part III dated the 2nd December, 1960.] for each rupee or a fraction of rupees of the total value of the stamps returned.
