Section 27B in The U.P. Entertainments and Betting Tax Rules, 1981
27B. Payment of tax for video facility in hotel rooms.
- The entertainment tax payable under sub-section (3) of Section 4-B of the Act shall be paid on Monday each week. Before the payment of the tax the proprietor shall prepare and submit to the District Magistrate a statement in Form 'V' appended to these rules, showing the particulars of rooms having facility and amount of tax payable for the week ending on Sunday. The provision of Rules 24(2) and 24(3) shall also apply.]
