Section 22(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(1)The proprietor of every entertainment required to pay the tax by stamping the tickets in accordance with the provisions of clause (a) of Section 8 of the Act shall keep an account of the stamps purchased and issued by him in Form 'G' which shall show the value of stamps purchased every day, the value of stamps issued to the purchasers of tickets in every show, and the value of stamps in balance including the stamps affixed on tickets which have not been issued.
