Section 22(2) in The U.P. Entertainments and Betting Tax Rules, 1981
(2)The account shall invariably be prepared in respect of each show and shall be completed within one hour from the commencement of the show or ten minutes before the commencement of the interval, whichever is earlier, and shall be kept readily available for inspection along with the account in Form B prepared under Rule 13 of these rules.
