Section 37(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(1)An application for exemption under sub-section (4) of Section 11 of the Act, shall be presented to the District Magistrate concerned ten clear days before the date of the entertainment but the District Magistrate may, for well and sufficient reasons, to be recorded in writing, accept such application at a shorter Notification but not later than three days before the date of the entertainment and any application not so presented shall be rejected.
