Section 54(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(1)If the licensed bookmaker fails to deposit the tax into Government account within three days from the end of any week the District Magistrate shall be entitled to deduct the amount of the arrears of tax from the amount of the security and shall immediately send a copy of his order to the licensed bookmaker, who shall make good the amount of security before the tax for the next week falls due. If the security is not made good within the prescribed time limit, the District Magistrate shall also have the power to suspend the licence of the bookmaker in accordance with the provisions of Section 21 of the Act.
