Section 24C(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(1)The proprietor of a cinema making compounded payment of tax shall prepare and submit a return in Form 'T to the Commissioner or any other officer authorised by him in this behalf, on every Monday showing full particulars of cinematograph shows and amount of tax payable for the preceding week. While submitting such return the proprietor shall also submit the original pages of gatekeeper's diaries prepared for each class to the Commissioner or other officer authorised by him in this behalf. The amount of extra charges realised by such proprietor under the Act shall be calculated either on the basis of such gatekeeper's diaries or in the manner provided for calculation of gross collection capacity and compounded tax under these rules whichever is higher :Provided that where Monday is a public holiday under the Negotiable Instruments Act, 1881, Form 'T' and gatekeeper's diaries shall be submitted on next working day.
