Section 26(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(1)The proprietor of an interior cinema shall, immediately after the closing of each week on Sunday, prepare and submit to the District Magistrate a statement in Form 'IT showing the number of cinematograph shows held during the week and the amount of tax payable and the rebate, if any, claimed in accordance with the provisions of sub-section (2) of Section 4 of the Act.
