Section 19 in The U.P. Entertainments and Betting Tax Rules, 1981
19. Refund of value of unused stamps.
- The proprietor of an entertainment, who closes his business for any reason may, at any time, apply in writing to the District Magistrate for return of the balance of unused stamps in his possession and refund of their value to him. The District Magistrate may permit the stamps to be returned to the officer from whom they were purchased and for refund of their value after getting the accounts thoroughly checked and after satisfying himself that the value of the stamps proposed to be returned is actually the balance left with the proprietor after up-to-date payment of due tax.
