Section 9 in The U.P. Entertainments and Betting Tax Act, 1979
9. Refund of tax
. - (1) Where the [Assistant Commissioner or Entertainment Tax Officer, as the case may be] [Substituted by U.P. Act No. 12 of 1999 (w.e.f. 03.02.1999).] is satisfied that the proprietor has deposited tax in excess of the amount actually due, he shall grant a refund in respect of such amount or allow its adjustment against future payments of tax.(2)When an entertainment is not completed for reasons beyond the control of the proprietor, and the [Assistant Commissioner or Entertainment Tax Officer, as the case may be] [Substituted by U.P. Act No. 12 of 1999 (w.e.f. 03.02.1999).] is satisfied that the proprietor has refunded the amount charged for the tickets, he shall remit the amount of tax payable in respect of such tickets and order the show to be treated as cancelled.(3)Where the State Government is satisfied that the entire net proceeds of an entertainment are devoted to philanthropic, religious or charitable purposes, and that in calculating the net proceeds not more than twenty-five per cent of the gross proceeds have been deducted on account of the expenses of the entertainment, it shall refund to the proprietor, the amount of the tax paid in respect of such entertainment:Provided that refund of entertainment tax shall not be allowed where the State Government is satisfied that, -(i)the refund of such tax has been claimed in a case where the incidence of such tax has been actually passed on to the persons who have made payment for admission; or(ii)the refund of such tax has been claimed in respect of entertainment for which grant-in-aid has been received from the State Government under any incentive scheme and the proprietor has committed violation of any condition of such grant:Provided further that claim for refund to tax shall not be entertainable unless it is made within three months from the date when such refund becomes due :Provided also that where any amount of such tax is realised by a proprietor of an entertainment from a person admitted to entertainment in contravention of the provisions of the Act or the rules made thereunder the said proprietor shall be required to deposit the entire amount so realised in the manner as may be prescribed.
