Section 28(2) in The U.P. Entertainments and Betting Tax Act, 1979
(2)Any person who offers or receives bets in contravention of the provisions of sub-section (2) of Section 20 shall be punishable with a fine not exceeding [five thousand rupees] [Substituted by U.P. Act No. 12 of 1999 (w.e.f. 03.02.1999).].
