Section 33 in The U.P. Entertainments and Betting Tax Rules, 1981
33. Deduction of tax from security and forfeiture of security.
(1)The District Magistrate may order for the deduction of any arrears of tax from the security and a copy of such order shall be given to the proprietor. On receipt of such order the proprietor shall make good the amount of security before the tax for the next week falls due, and if this is not done the District Magistrate shall have the power to suspend the licence or the permission for holding the entertainment granted under any law for the time being in force.(2)The order passed by the authorised officer to forfeit the security shall clearly state the amount forfeited and the forfeited amount shall not be withdrawn unless such order has been communicated in writing to the proprietor.(3)The proprietor shall make good the forfeited amount of security within seven days from the receipt of the order unless the authorised officer grants him more time. The authorised officer shall have the power to suspend the licence or the permission for holding the entertainment granted under any law for the time being in force if the proprietor fails to make good the security within the time allowed for the purpose.(4)Where the licence or permission has been suspended under sub-rule (1) or sub-rule (3) above, the authorised officer shall also have the power to adjust the balance of security towards the outstanding amount of up-to-date tax and to realise the remaining amount, if any, as arrears of land revenue.
