Section 13 in The U.P. Entertainments and Betting Tax Rules, 1981
13. [ Return for payment of tax. [Substituted by Notification No. 112/11-6-2014-M(71) 2012, dated 26.6.2015 (w.e.f. 7.7.1981).]
(1)The proprietor of every entertainment shall prepare separately for each show a return in Form '13' in duplicate with ball pen and double sided carbon showing the number of each kind of ticket issued for various classes, gross amount received from the sale of tickets and the amount of entertainment tax and surcharge leviable and extra charges realisable under the Act, collected.(2)The account in Form '13' shall be completed within one hour from the commencement of the show or ten minutes before the commencement of the interval, whichever is earlier (in case of English films or other shows of short duration within 30 minutes from the commencement of the main feature film or the show, as the case may be) and shall be kept readily available for inspection in the manager's office, if it is situated on the ground floor or, if there by no manager's office or where manager's office is not on the ground floor, in the booking office which shall be treated as manager's office for the purpose.(3)No ticket shall be sold after the account in 'Form B' has been prepared.(4)Where it may be necessary to make corrections in the Form 'B' no over-writing or correction in the figures shall be made and the corrections shall be made only by encircling the wrong figure and writing the correct figure above it neatly under the signature of Manager. No erasion or over-writing in the Form '13' shall be made.(5)Contravention of sub-rules (2), (3) and (4) shall, unless proved to the contrary, be deemed to be evasion of tax:Provided that the proprietor of cinema/multiplexes, shall prepare and update the details in Form B prescribed under this rule within one hour from the commencement of the show or ten minutes before the commencement of the interval, whichever is earlier in case of English films or other shows of short duration within 30 minutes from the commencement of the main feature film or the show, as the case may be, on the designated official website with the help of user name and password provided by Entertainment Tax Commissioner, U.P. its hard copy (printed copy) shall be kept readily available for inspection in the manager's office:Provided further that sub-rules (1), (2) and (4) above shall not apply in case of cinema and multiplex preparing form "B" on designated website.]
