Section 34 in The U.P. Entertainments and Betting Tax Rules, 1981
34. [ Refund of security. [Substituted by Notification XXX-EB-6(2)-82-Vitta (Manoranjan Kar) Anubhag, dated 22.02.1986.]
- Where the proprietor of an entertainment sells or otherwise disposes of his business and ceases to be the proprietor of such entertainment for the purposes of the Act or where he discontinues his entertainment in the district where the security is deposited, the District Magistrate may, upon application, and after satisfying himself that no tax dues are outstanding and no case is pending for decision against the said proprietor under the Act or these rules, release the security and order the balance in the security deposit account to be refunded to the proprietor :Provided that where the proprietor of an entertainment has already deposited certain amount of security which is subsequently reduced, the District Magistrate may, upon application, order the difference to be refunded to the proprietor.]
