Section 30 in The U.P. Entertainments and Betting Tax Rules, 1981
30. Refund where proceeds devoted for philanthropic, religious or charitable purposes.
(1)The proprietor of an entertainment, claiming refund under sub-section (3) of Section 9 of the Act, shall submit an application in this behalf to the State Government in the Finance (Entertainment Tax) Department through the District Magistrate within 15 days from the date of entertainment. An application for refund not presented within such period shall be rejected.(2)The application for refund under sub-rule (1) above shall be in Form 'P'.(3)On receipt of an application for refund the District Magistrate shall, after verifying its contents forward the same to the Government with his comments.(4)If the refund is allowed by the Government the District Magistrate shall refund the amount of tax to the depositor.
