Section 27A(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(1)The proprietor of a video cinema liable to pay tax in accordance with Section 4-A of the Act shall immediately after closing of each week on Sunday prepare and submit to the District Magistrate a return in Form 'H-1' appended to these rules showing the number of video shows held during the week and amount of tax payable and rebate, if any, claimed under sub-section (3) of Section 4-A of the Act, and the provisions of Rules 24, 25, 26(2) and 27 shall mutatis mutandis apply.
