Section 5(3) in The U.P. Entertainments and Betting Tax Rules, 1981
(3)The proprietor of an entertainment shall not keep in stock tickets of fresh serial numbers of any kind unless tickets of the serial 90,000 in use have been exhausted and unless prior information of the same has been given to the District Magistrate and any ticket found in stock in contravention of this rule shall, unless proved to the contrary, be considered to be duplicate kept for use with the object of evading the tax.
