Section 18 in The U.P. Entertainments and Betting Tax Rules, 1981
18. Purchase and issue of stamps.
(1)The stamps required for payment of tax under clause (a) of Section 8 of the Act shall be purchased by the proprietor of an entertainment only from the District Magistrate concerned or from such other officer as may be authorised by him to sell such stamps.(2)No stamp purchased by a proprietor for payment of tax shall be issued to any person by or on behalf of the proprietor otherwise than securely affixed to a ticket issued for the purpose of authorising admission to an entertainment:Provided that when the proprietorship of an entertainment changes hands, it shall be lawful for the new proprietor, after giving due Notification to the District Magistrate, to purchase from the former proprietor the stock of unused stamps in the latter's possession :Provided further that on receipt of the Notification from the new proprietor the District Magistrate may permit the purchase of stamp by new proprietor after getting the accounts of the old proprietor thoroughly checked and after satisfying himself that the value of stamps to be purchased is actually the balance left with the old proprietor after up-to-date payment of due tax.(3)Proprietor of every entertainment required to pay the tax under clause (a) of Section 8 of the Act shall keep sufficient stock of stamps all the time and shall for this purpose replenish the stock of stamps from time to time.
