Section 14 in The U.P. Entertainments and Betting Tax Rules, 1981
14. Return of tax in respect of cabaret or floor show.
(1)Where entertainment by way of cabaret or floor show is held in a hotel or a restaurant along with any meal or refreshment and tax is leviable under sub-section (6) of Section 3 of the Act, the proprietor of such hotel or restaurant shall prepare a return in duplicate with ball pen and double-sided carbon showing the amount payable by the customer for such meal or refreshment and the payment for admission, if any charged distinctly, and the amount of entertainment tax and surcharge due.(2)The return required under sub-rule (1) above shall be prepared separately for each session in such form and giving such details as may be required by the Commissioner or the District Magistrate keeping in view the manner of admission to such entertainment.(3)The return required by the Commissioner or the District Magistrate under sub-rule (2) shall be completed fifteen minutes before the end of each session.
