Section 12 in The U.P. Entertainments and Betting Tax Rules, 1981
12. Admission without payment of tax.
- If in any entertainment on which tax is leviable under the Act, any person in respect of whom tax is payable is found witnessing the show without a ticket it shall, unless proved to the contrary, be presumed that such person has been allowed admission without payment of due entertainment tax by the proprietor of such entertainment.
