Section 24B in The U.P. Entertainments and Betting Tax Rules, 1981
24B. Collection of Tax.
- The proprietor of a cinema making compounded payment of tax shall not collect the tax separately from the purchaser of the ticket for admission, but the tickets issued for admission to such cinema shall clearly indicate the aggregate amount of admission and tax. The form and manner of issue of tickets shall be the same as provided in Rules 3, 4 and 5 and the provisions of Rules 6 to 10,13,15,16 to 23 and 29 shall not apply to such cinemas.
