Section 54(2) in The U.P. Entertainments and Betting Tax Rules, 1981
(2)The Commissioner or the District Magistrate shall also have the power to forfeit in whole or in part the security if any evasion of tax is proved and where the security is so forfeited the bookmaker shall make good the security within such period as may be allowed and if he fails to do so the Commissioner or District Magistrate shall have the power to suspend the licence of the bookmaker in accordance with the provisions of Section 21 of the Act.
