Section 24A(4) in The U.P. Entertainments and Betting Tax Rules, 1981
(4)[ The proprietor shall strictly adhere to the declaration under sub-rule (1) and shall obtain permission of District Magistrate before effecting any change in the number of seats, the ticket rate and the number of shows for a fixed duration or for the remaining period of a financial year. The licensing authority shall have the power to revise the compounded amount of tax upwards if the gross collection capacity increases as a result of such permitted change.] [Substituted by Notification No. 1973/XI-Ka-Ni-6-2000-XXR(5)-94, dated 24.10.2000 (w.e.f. 01.04.2000).]
