Section 12(3) in The U.P. Entertainments and Betting Tax Act, 1979
(3)[ No appeal shall be entertained by the State Government unless the proprietor has paid the undisputed amount of the tax and at least one third of the disputed amount, assessed under this Act.] [Inserted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).]
