Section 56 in The U.P. Entertainments and Betting Tax Rules, 1981
56. Procedure for remission of tax under Section 22 of the Act.
(1)The stewards in respect of the totalizator tax and every bookmaker in respect of betting tax shall submit to the District Magistrate an application for granting remission of tax in respect of the race which has been cancelled by the stewards along with the account of tickets/cards issued for the cancelled race and all portions of tickets/cards in respect of which remission of tax is claimed. The stewards shall also give reasons for the cancellation of the race. The application shall invariably be submitted on the next working day.(2)If the District Magistrate is satisfied that the race was actually cancelled and the amount of all bets paid into the totalizator or that laid with the bookmaker including the amount of tax and the surcharge was actually refunded to the persons making the bets, he shall grant the remission of such amount of tax as he finds to have actually been refunded to the backers and get the statement of account and the tickets/cards cancelled.
