Section 11 in The U.P. Entertainments and Betting Tax Rules, 1981
11. Form and manner of information before holding an entertainment.
- A person desirous of holding an entertainment on which tax is leviable under the Act shall submit to the District Magistrate concerned an application in Form 'D' at least seven clear days before the date of such entertainment:Provided that the District Magistrate may accept the application at a shorter period if he is satisfied that there were cogent grounds or difficulties for not submitting the application earlier provided that there is sufficient time for depositing the security, getting the tickets attested, obtaining Government printed Form 'B' register and for completing other necessary formalities before starting the show.
