Section 10 in The U.P. Entertainments and Betting Tax Rules, 1981
10. Attestation of tickets.
- The proprietor of a taxable entertainment shall before bringing into use, get all ticket books attested by the Entertainment Tax Officer, the Superintendent or the Inspector in such manner as may be directed by the Commissioner, and any unattested ticket book found into use shall, unless proved to the contrary, be considered to be a spurious ticket book used for evading the payment of due tax.
