Section 18(2) in The U.P. Entertainments and Betting Tax Rules, 1981
(2)No stamp purchased by a proprietor for payment of tax shall be issued to any person by or on behalf of the proprietor otherwise than securely affixed to a ticket issued for the purpose of authorising admission to an entertainment:Provided that when the proprietorship of an entertainment changes hands, it shall be lawful for the new proprietor, after giving due Notification to the District Magistrate, to purchase from the former proprietor the stock of unused stamps in the latter's possession :Provided further that on receipt of the Notification from the new proprietor the District Magistrate may permit the purchase of stamp by new proprietor after getting the accounts of the old proprietor thoroughly checked and after satisfying himself that the value of stamps to be purchased is actually the balance left with the old proprietor after up-to-date payment of due tax.
