Section 36 in The U.P. Entertainments and Betting Tax Rules, 1981
36. Exemption by Government under Section 11(3) of the Act.
- Any person seeking exemption from payment of the tax under sub-section (3) of Section 11 of the Act, shall apply to the State Government in the Finance (Entertainment Tax) Department through the District Magistrate of the district where the entertainment is to be held at least thirty days before the proposed date of entertainment stating clearly the full description and nature of entertainment with necessary proof as also the particular clause of sub-section (3) of Section 11 under which the exemption is sought.
