Section 32 in The U.P. Entertainments and Betting Tax Rules, 1981
32. [ Amount of security. [Substituted by Notification No. XXX/EB-6(2)-82 dated 11.01.1983.]
- The amount of security shall be fixed by the authorised officer and shall not be more than the amount of the total tax chargeable for the full seating capacity of the entertainment hall for eight days as calculated with reference to the number of maximum shows to be held during eight days and shall not be less than twenty-five per cent of such amount:Provided that in case of a cinema other than an interior cinema which has not defaulted in the deposit of tax during the preceding three years, the authorised officer, may on application in this behalf grant total exemption from depositing the security or, reduce the minimum amount of security, as he deems fit. He may, however, refix the amount of security as prescribed under this rule in case of any subsequent default in the deposit of tax :Provided further that the amount of security in the case of an interior cinema shall be equal to the amount of lump sum weekly tax fixed by the State Government in respect of such cinema :Provided also that the amount of security fixed in the case of a temporary or casual entertainment shall in no case be less than rupees one thousand.]
