Section 13(c) in Prize Competitions Punjab Rules, 1957
(c)at the close of each prize competition, an abstract of the total receipts and expenditure on account thereof, including the expenditure on the award of prize shall be exhibited in the cash book itself, and where prizes are awarded to competitors who have submitted free entry coupons, the fact shall be clearly stated and full particulars of such successful competitors shall be clearly and separately shown in the cash book.
