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State of Uttar Pradesh - Section

Section 5 in The U.P. Entertainments and Betting Tax Act, 1979

5. Permission for holding entertainment

. - (1) No entertainment on which tax is leviable, whether exempted from the liability to pay tax or not, shall be held without obtaining prior permission of the District Magistrate in such form and in such manner as may be prescribed.
(2)The District Magistrate may permit any such entertainment (i) after satisfying himself that proper precaution has been taken for electrical and fire safety, law and order, public order and safety, and extra safety measure has been taken for and arrangement of air cooling or air conditioning facility and any other electrical installations at the place where the entertainment is proposed to be held.
(3)Notwithstanding anything contained in this Act or any other law for the time being in force, the District Magistrate or any other officer authorised by the State Government in this behalf, may prohibit the holding of such entertainment, if he is satisfied that -
(a)the proprietor has given any false information which is likely to result in the evasion of tax;
(b)the proprietor has committed or is likely to commit a breach of any of the provisions of the Act or the rules made thereunder; or
(c)the holding of the entertainment is prejudicial to public safety, decency or morality :
Provided that nothing in this section shall apply to a cinematograph exhibition licensed under the provisions of the Uttar Pradesh Cinema (Regulation) Act, 1955.]
Substituted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).Prior to substitution it stood as under:5. Information before holding entertainment.- (1) No entertainment on which tax is leviable shall be held without prior information being given to the District Magistrate in the prescribed form and manner.(2) Notwithstanding anything contained in this Act or any other law for the time being in force, the District Magistrate, or any other officer authorised by the State Government in this behalf, may prohibit the holding of such entertainment, if he is satisfied that, -(a) the proprietor has given any false information which is likely to result in the evasion of tax;(b) the proprietor has committed or is likely to commit a breach of any of the provisions of this Act or the rules made thereunder; or(c) the holding of the entertainment is prejudicial to public safety, decency or morality:Provided that nothing in this section shall apply to a cinematograph exhibition licensed under the provisions of the Uttar Pradesh Cinemas (Regulation) Act, 1955.