Section 13(5) in The U.P. Entertainments and Betting Tax Rules, 1981
(5)Contravention of sub-rules (2), (3) and (4) shall, unless proved to the contrary, be deemed to be evasion of tax:Provided that the proprietor of cinema/multiplexes, shall prepare and update the details in Form B prescribed under this rule within one hour from the commencement of the show or ten minutes before the commencement of the interval, whichever is earlier in case of English films or other shows of short duration within 30 minutes from the commencement of the main feature film or the show, as the case may be, on the designated official website with the help of user name and password provided by Entertainment Tax Commissioner, U.P. its hard copy (printed copy) shall be kept readily available for inspection in the manager's office:Provided further that sub-rules (1), (2) and (4) above shall not apply in case of cinema and multiplex preparing form "B" on designated website.]
