Section 27 in The U.P. Entertainments and Betting Tax Rules, 1981
27. Payment of lump sum tax for interior cinema.
(1)The proprietor of an interior cinema making payment of lump sum tax under Section 4 of the Act, shall deposit the full amount of weekly tax levied by the Government in advance on the first day of each week beginning from Monday and the provisions of Rule 24 shall not apply to such cases.(2)The rebate in tax, if any, granted by the District Magistrate shall be adjusted against the advance tax payable for the next week.
