Section 26 in The U.P. Entertainments and Betting Tax Rules, 1981
26. Preparation and submission of return of tax for interior cinema.
(1)The proprietor of an interior cinema shall, immediately after the closing of each week on Sunday, prepare and submit to the District Magistrate a statement in Form 'IT showing the number of cinematograph shows held during the week and the amount of tax payable and the rebate, if any, claimed in accordance with the provisions of sub-section (2) of Section 4 of the Act.(2)Where the number of shows held during a week is shown to be less than fourteen, the proprietor shall give reasons and furnish proof therefor to the satisfaction of the District Magistrate and the provisions of Rules 13, 15 and 16 shall not apply in such case.
