Section 6 in The Punjab Entertainments Duty Rules, 1956
6. Purchase of stamps.
- No person shall purchase any stamp except from the Collector or from any person duly authorized by the Collector to sell such stamps:Provided -(i)that nothing in this rule shall apply to any person purchasing such a stamp affixed to a ticket for the purpose of admission to an entertainment;(ii)that when the proprietorship of an entertainment changes hands, it shall be lawful for the new proprietor, after giving notice to the Collector, to purchase from the former proprietor the stock of unused stamps in the latter's possession; and(iii)that when on account of any unforeseen reason, stamps cannot be purchased from the Collector or from the person duly authorized by the Collector to sell such stamps, the Entertainment Tax Officer, may for reason to be recorded in writing, permit the proprietor of an entertainment to borrow stamps from the proprietor of another entertainments in the same district.
