Section 29 in The U.P. Entertainments and Betting Tax Rules, 1981
29. Remission of tax when entertainment is not completed.
(1)The proprietor of an entertainment claiming remission of tax under sub-section (2) of Section 9 of the Act shall submit an application in this behalf to the District Magistrate within two days of the date of entertainment along with the original Form 'B' statement in respect of the show which could not be completed and both the middle and the outer counterfoil of tickets collected at the gates and from the spectators while refunding the value of tickets stating clearly the reasons for not completing the show and certifying that the same were beyond his control. If the District Magistrate remits the tax and orders the show to be treated as cancelled the tax payable for that show shall be deducted from the weekly statement and shall not be deposited where the payment is made under clauses (b), (c), and (d) of Section 8 of the Act and, where the tax is paid by stamping the tickets under clause (a) of Section 8 of the Act, the stamps used on the tickets refunded shall be renewed in accordance with the provisions of Rule 20. An application for remission of tax not submitted within two days shall be rejected.(2)Where the order for remission of tax and cancellation of the show is not passed by the District Magistrate before the due date for depositing the tax and the tax is deposited by the proprietor, the District Magistrate may allow the amount remitted to be adjusted against the tax for the subsequent week.
