Section 56(2) in The U.P. Entertainments and Betting Tax Rules, 1981
(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.
