Section 33(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(1)The District Magistrate may order for the deduction of any arrears of tax from the security and a copy of such order shall be given to the proprietor. On receipt of such order the proprietor shall make good the amount of security before the tax for the next week falls due, and if this is not done the District Magistrate shall have the power to suspend the licence or the permission for holding the entertainment granted under any law for the time being in force.
