Section 56(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(1)The stewards in respect of the totalizator tax and every bookmaker in respect of betting tax shall submit to the District Magistrate an application for granting remission of tax in respect of the race which has been cancelled by the stewards along with the account of tickets/cards issued for the cancelled race and all portions of tickets/cards in respect of which remission of tax is claimed. The stewards shall also give reasons for the cancellation of the race. The application shall invariably be submitted on the next working day.
