Section 13(2) in The U.P. Entertainments and Betting Tax Rules, 1981
(2)The account in Form '13' shall be completed within one hour from the commencement of the show or ten minutes before the commencement of the interval, whichever is earlier (in case of English films or other shows of short duration within 30 minutes from the commencement of the main feature film or the show, as the case may be) and shall be kept readily available for inspection in the manager's office, if it is situated on the ground floor or, if there by no manager's office or where manager's office is not on the ground floor, in the booking office which shall be treated as manager's office for the purpose.
