Section 3(3) in The U.P. Entertainments and Betting Tax Rules, 1981
(3)[ The entertainment tax and surcharge, if any, levied and extra charges realised under the Act shall be collected by the proprietor from every person obtaining admission to an entertainment along with the charge for admission by issuing a ticket for each such payment.] [Substituted by Notification No. 397/XI-Ka-Ni-6-2000-XXR(2)-99-TC, dated 24.10.2000 (w.e.f. 24.10.2000).]
