Section 24 in The U.P. Entertainments and Betting Tax Rules, 1981
24. [ Payment of tax in cash. [Substituted by Notification No. 112/11-6-2014-M(71) 2012, dated 26.6.2015 (w.e.f. 7.7.1981).]
(1)Proprietor of entertainment required to make the payment of tax in cash in accordance with the provisions of clause (b), (c) or (d) of Section 8 and extra charges in accordance with the provision of sub-section (2) of Section 3-B, shall deposit the amount into the Government Account in the State Bank of India conducting Government business within three days from the last day of each week ending with Sunday or within such period as may be specified for the purpose by the Commissioner and which shall correspond with the period prescribed under Rule 15 for submission of Form 'B' statements.(2)The Treasury Challans shall be prepared separately for depositing the entertainment tax in triplicate bearing the words 'Treasury Copy' Departmental Copy' and 'Depositors Copy' and shall be presented before the Deputy Entertainment Tax Commissioner or the Assistant Entertainment Tax Commissioner or the district Entertainment Tax Officer as the case may be, along with the statements, for verification of amount of tax and head of account.(3)The proprietor shall, immediately after the tax has been paid, intimate the Treasury Challan number and the date of deposit to the Deputy Entertainment Tax Commissioner or the Assistant Entertainment Tax Commissioner or the District Entertainment Tax Officer, as the case may be.]
