Section 22 in The U.P. Entertainments and Betting Tax Rules, 1981
22. Account of stamps purchased and issued.
(1)The proprietor of every entertainment required to pay the tax by stamping the tickets in accordance with the provisions of clause (a) of Section 8 of the Act shall keep an account of the stamps purchased and issued by him in Form 'G' which shall show the value of stamps purchased every day, the value of stamps issued to the purchasers of tickets in every show, and the value of stamps in balance including the stamps affixed on tickets which have not been issued.(2)The account shall invariably be prepared in respect of each show and shall be completed within one hour from the commencement of the show or ten minutes before the commencement of the interval, whichever is earlier, and shall be kept readily available for inspection along with the account in Form B prepared under Rule 13 of these rules.(3)The value of the stamps issued in each show shall invariably be the same as the amount of tax which is payable as per Form 'B' statement in respect of that show.
