Section 13(4) in The U.P. Entertainments and Betting Tax Rules, 1981
(4)Where it may be necessary to make corrections in the Form 'B' no over-writing or correction in the figures shall be made and the corrections shall be made only by encircling the wrong figure and writing the correct figure above it neatly under the signature of Manager. No erasion or over-writing in the Form '13' shall be made.
