Section 35(3) in The U.P. Entertainments and Betting Tax Rules, 1981
(3)Where members of the armed forces, their families and their guests are admitted on payment to a performance or entertainment not covered under sub-rule (2) above then only the members of the armed forces below the rank of commissioned officers, shall be exempt from payment of the tax under clause (b) of sub-rule (1) of this rule and the tax shall be levied and paid in respect of their families and their guests irrespective of the fact whether the entertainment is owned or controlled by defence authorities or any other individual.
