Section 31 in The U.P. Entertainments and Betting Tax Rules, 1981
31. [ Manner of depositing security. [Substituted by Notification No. 112/11-6-2014-M(71) 2012, dated 26.6.2015 (w.e.f. 7.7.1981).]
- The proprietor required to deposit security under sub-section (1) of Section 10 of the Act, shall open a security deposit account in Post Office under Article 45 of the rules for the guidance of the depositors in the Post Office Saving Bank or in any Nationalized Bank, as the case may be in his own name and pledge the same to the Deputy Entertainment Tax Commissioner or the Assistant Entertainment Tax Commissioner or the District Entertainment Tax Officer, as the case may be. He shall also execute a bond in this respect in the Form `E' appended hereto. The Pass Book of the security deposit account and the Security Bond shall be submitted to the Deputy Entertainment Tax Commissioner or the Assistant Entertainment Tax Commissioner or the District Entertainment Tax Officer, as the case may be, who shall keep them in safe custody till the release of the security.]
