Section 23 in The U.P. Entertainments and Betting Tax Rules, 1981
23. Verification of balance of stamps in hand.
(1)Proprietor of every entertainment required to pay the tax under clause (a) of Section 8 of the Act shall, on demand, produce the stamps in stock including the stamps on tickets not issued before any inspecting officer.(2)If on physical verification the balance of stamps in hand is found in excess of the balance shown in Form 'C' then unless proved to the contrary, the excess shall be deemed to be due to non-affixation of stamps on tickets with the object of evading the tax.(3)Similarly if on physical verification the balance of stamps in hand is found less than the balance shown in Form 'G' then, unless proved to the contrary, the difference shall be deemed to be due to non-entry of tickets issued in the Form 'B' statement prepared under Rule 13 of these rules with the object of evading the tax.
