Section 38 in The U.P. Entertainments and Betting Tax Act, 1979
38. Powers to make rules or issue directions
. - (1) The State Government may by Notification make rules for carrying out the purposes of this Act.(2)Without prejudice to the generality of the provisions of sub - section (1), the rules may regulate the sale, supply or forms of tickets of any entertainment the supply of paper by the State Government for the said purpose and matters connected therewith.(3)The Commissioner shall have the power to issue from time to time directions, not inconsistent with the provisions of this Act or Rules made thereunder, to the proprietors of entertainments, licensed bookmakers and stewards of a race club for carrying out the purposes of this Act.Notifications(1)English translation of Vitta (Manoranjan Kar) Anubhag, Notification No. XXX-EB-9(17)/LXXXI Vitta (Manoranjan Kar) Anubhag, dated April 12, 1989, published in the U.P. Gazette, Extraordinary, Part IV, Section (kha), dated 13th April, 1989.In exercise of the powers under sub-section (1) of Section 3 and sub-section (1) of Section 4 of the Uttar Pradesh Entertainments and Betting Tax Act, 1979 (U.P. Act No. 28 of 1979), and in supersession of Government Notification No. XXX-EB-6(2)/76-Vitta (Manoranjan Kar) Anubhag, dated July 24, 1981, the Governor is pleased to order that, with effect from April 16, 1989, and subject to the conditions hereinafter appearing, the entertainment tax shall be levied and paid at the rates specified in the Schedule below, namely :-
