Section 17 in The U.P. Entertainments and Betting Tax Rules, 1981
17. Payment of tax by stamping the tickets.
(1)Where the amount of tax is required to be paid by stamping the tickets in accordance with provisions of clause (a) of Section 8 of the Act, every taxable ticket for admission shall also have securely affixed upon the middle and the outer counterfoil of the ticket a stamp of the value of entertainment tax including surcharge, if any, payable thereon :Provided that no ticket bearing a stamp that has been torn, defaced or otherwise marked or mutilated shall be issued to any person by the proprietor of an entertainment.(2)On admission of the purchaser of a ticket to the entertainment the proprietor shall cause the stamp to be defaced by tearing the ticket into two portions across the stamp and the counterfoils of tickets shall be collected and retained in the manner prescribed under Rules 5 and 6.
