Section 35(4) in The U.P. Entertainments and Betting Tax Rules, 1981
(4)When a child exceeding five years but not exceeding twelve years in age is admitted on payment of a reduced sum, tax shall be levied only on the payment for admission actually made by him and he shall be exempt from payment of the tax on the rest of the amount and the sum actually paid by him shall be printed on the ticket issued to him.
