Section 24C(2) in The U.P. Entertainments and Betting Tax Rules, 1981
(2)(a)The proprietor of a cinema making compounded payment of tax shall deposit the amount of weekly tax on the basis of the shows declared to be held in a week in advance in the State Bank of India conducting Government business or treasury, as the case may be, on the first day of each week beginning from Monday:Provided that where Monday is a public holiday under the Negotiable Instruments Act, 1881, the tax shall be deposited on the next working day :Provided further that where the payment is made by cheque it shall invariably be drawn on a local State Bank of India conducting Government business, and same shall be handed over to the State Bank of India conducting Government business on the first day of week beginning from Monday.(b)The proprietor of a cinema making compounded payment of tax and required to make the payment of extra charge realised by him, in accordance with the provision of sub-section (2) of Section 3-B, shall deposit the amount of such extra charge in the State Bank of India conducting Government business or treasury, as the case may be, within three days from the last day of each week:Provided that where the third day is a public holiday under the Negotiable Instruments Act, 1881, the tax shall be deposited on the next working day:Provided further that where the payment is made by cheque it shall invariably be drawn on a local State Bank of India conducting Government business, and same shall be handed over to the branch of State Bank of India conducting Government business within two days from the end of the period to which the payment relates.]
