Section 28 in The U.P. Entertainments and Betting Tax Rules, 1981
28. Refund of tax deposited in excess.
- The proprietor of an entertainment claiming refund of tax under sub-section (1) of Section 9 of the Act shall submit an application in this behalf to the District Magistrate within twelve months of the deposit of the tax stating clearly the period to which the tax relates, the amount of tax actually due, the amount of tax actually deposited, the Treasury challan number and the reasons for the deposit of the tax in excess. An application for refund not submitted within the aforesaid period of twelve months shall be liable to be rejected.
