Section 11 in U.P. Cable Television Network (Exhibition) Rules, 1997
11. Payment of Tax.
(1)The Proprietor of Cable Television shall deposit the amount of Entertainment Tax into Government account in the State Bank of India conducting Government business or the treasury, as the case may be within one week from the last day of every month, failing which simple interest at the rate of two per cent per month shall become due and be payable on the unpaid amount with effect from the date immediately following the last date prescribed till the date of payment of such amount:Provided that where the payment is made by cheque, which shall invariably be drawn on local Nationalised or Scheduled Bank, the same shall be handed over to the State Bank or the Treasury as the case may be, within two days from the end of the period to which the payment relates.(2)The proprietor of a cable television shall, immediately after the Tax has been paid, intimate the Treasury Challan number and the date of deposit to the District Entertainment Tax Officer and shall also keep the depositor's copy of the Treasury Challan received back after depositing the Tax in a file strictly in chronological order and shall, on demand, produce the same before an inspection officer.
