Section 11(4)(b) in The U.P. Entertainments and Betting Tax Act, 1979
(b)shall, in the case of the entertainment whose entire gross proceeds exceed rupees twenty thousand, refer the matter to the Entertainment and Betting Tax Commissioner along with his recommendations and other relevant records and the Commissioner may, subject to the rules made under this Act, grant exemption to such entertainment from payment of tax under this Act On such terms and conditions As he may deem fit to impose.]