Section 14(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(1)Where entertainment by way of cabaret or floor show is held in a hotel or a restaurant along with any meal or refreshment and tax is leviable under sub-section (6) of Section 3 of the Act, the proprietor of such hotel or restaurant shall prepare a return in duplicate with ball pen and double-sided carbon showing the amount payable by the customer for such meal or refreshment and the payment for admission, if any charged distinctly, and the amount of entertainment tax and surcharge due.
