Section 37 in The U.P. Entertainments and Betting Tax Rules, 1981
37. Exemption by District Magistrate under Section 11(4) of the Act.
(1)An application for exemption under sub-section (4) of Section 11 of the Act, shall be presented to the District Magistrate concerned ten clear days before the date of the entertainment but the District Magistrate may, for well and sufficient reasons, to be recorded in writing, accept such application at a shorter Notification but not later than three days before the date of the entertainment and any application not so presented shall be rejected.(2)The application for exemption shall be in Form 'Q'.(3)No exemption shall be granted where the donor and donee are the same except in the case of a Registered society or Institution which is established for philanthropic, religious or charitable purposes.(4)Where the District Magistrate is satisfied he may grant the exemption after realising such security as he may consider necessary to secure payment of the due tax in case the exemption is cancelled under sub-section (6) of Section 11 of the Act.(5)Where exemption is granted a certificate shall be issued to the applicant by the District Magistrate in Form T and the same shall, on demand, be produced before an inspecting officer and a copy of the same shall also be displayed at a conspicuous place during the entertainment.(6)The proprietor of the exempted entertainment shall submit to the District Magistrate all tickets for admission for attestation in the manner required by the District Magistrate before bringing, them into use. He shall also prepare and submit to the District Magistrate within three days from the date of entertainment a full and true account of the tickets issued at different rates and the gross amount collected from the sale thereof along with the counter-foils of used tickets and all the unused ticket books. He shall also furnish a full and true account of the expenditure incurred along with the vouchers, if so required by the District Magistrate, within a week from the date of the entertainment.(7)The proof of utilisation of the entire gross proceeds for philanthropic, religious or charitable purposes in the form of acknowledgement of receipt of amounts from the Society, Institution or Funds shall also be furnished by the proprietor of the entertainment within 15 days from the date of the entertainment.
