Section 10 in The U.P. Entertainments and Betting Tax Act, 1979
10. Deposit and forfeiture of security
. - (1) Every proprietor before holding an entertainment on which tax is leviable shall, if so required by the officer authorised by the State Government by Notification in this behalf, deposit such security and in such manner as may be prescribed. Such officer may deduct any arrears of tax from the security and may vary or forfeit the security in such manner as may be prescribed.(2)No order to forfeit the security shall be made under sub-section (1) unless, after giving the proprietor reasonable opportunity of being heard, the officer authorised in this behalf is satisfied for reasons to be recorded that the proprietor has evaded the tax.(3)Any person aggrieved by an order forfeiting the security may, within fifteen days from the date of communication of such order prefer an appeal to the [appellate authority] [Substituted for 'State Government' by U.P. Act No. 28 of 1995.] in such manner as may be prescribed and the order of the appellate authority shall be final.
