Section 23(3) in The U.P. Entertainments and Betting Tax Rules, 1981
(3)Similarly if on physical verification the balance of stamps in hand is found less than the balance shown in Form 'G' then, unless proved to the contrary, the difference shall be deemed to be due to non-entry of tickets issued in the Form 'B' statement prepared under Rule 13 of these rules with the object of evading the tax.
