Section 27A in The U.P. Entertainments and Betting Tax Rules, 1981
27A. [ Payment of tax for video cinema or public service vehicle. [Rules 27-A and 27-B Inserted by Notification No. 1115/X-MK-89-XXX-EB-8(20)-86, dated 27.04.1989 (w.e.f. 01.05.1989).]
(1)The proprietor of a video cinema liable to pay tax in accordance with Section 4-A of the Act shall immediately after closing of each week on Sunday prepare and submit to the District Magistrate a return in Form 'H-1' appended to these rules showing the number of video shows held during the week and amount of tax payable and rebate, if any, claimed under sub-section (3) of Section 4-A of the Act, and the provisions of Rules 24, 25, 26(2) and 27 shall mutatis mutandis apply.(2)The proprietor of a public service vehicle liable to pay monthly tax under Section 4-B of the Act shall after closing of each month submit a return in Form 'U' appended to these rules to the District Magistrate of the district where his vehicle is registered.(3)The proprietor of the public service vehicle liable to pay monthly tax shall deposit the full amount of monthly tax levied by the State Government in advance on the 1st of every month and the provisions of sub-section (2) and (3) of Section 24 of the Act shall apply.(4)Where the number of days of operation of the vehicle is shown to be less than thirty, the proprietor shall give reasons and furnish proof thereof to the satisfaction of the District Magistrate for the rebate of the tax already paid in advance.(5)The rebate in tax, if any, granted by the District Magistrate shall be adjusted against the advance tax payable in the month, next following.
