Section 11 in The U.P. Entertainments and Betting Tax Act, 1979
11. Exemption
. - (1) The State Government may, for promotion of peace, international goodwill, arts, sports or other public interest, by general or special order, exempt any entertainment or class of entertainments from liability to pay tax under this Act.(2)The State Government may, by general or special order, exempt in public interest any class of audience or spectators from liability to pay tax under this Act.(3)Without prejudice to the generality of the provisions of sub-section (1) where the State Government is satisfied that any entertainment, -(a)is wholly of an educational character; or(b)is provided partly for educational or partly for scientific purposes by a society not conducted or established for profit; or(c)is provided by a society not conducted for profit and established solely for the purpose of promoting public health or the interests of agriculture, or a manufacturing industry, and consists solely of an exhibition of articles which are of material interest in connection with questions relating to public health or agriculture or are the products of the industry for promoting the interest whereof the society exists, or the materials, machinery, appliances or food-stuff used in the production of such products;it may, subject to such terms and conditions as it may deem fit to impose, grant exemption to such entertainment from paying of tax under this Act:Provided that the State Government may cancel such exemption if it is satisfied that the exemption was obtained through fraud or misrepresentation, or that the proprietor of such entertainment has failed to comply with any of the terms or conditions imposed or directions issued in this behalf and thereafter the proprietor shall be liable to pay the tax which would have been payable had not the entertainment been so exempted.(4)[ Where the entire gross proceeds of an entertainment are to be devoted to philanthropic, religious or charitable purposes without any deductions whatsoever on account of the expenses of the entertainment, the District Magistrates, -(a)may, in the case of the entertainment whose entire gross proceeds do not exceed rupees twenty thousand, 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;(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.](5)Where any exemption from payment of tax is granted under subsection (4), the proprietor of such entertainment shall furnish to the [District Magistrate or Entertainment and Betting Tax Commissioner, as the case may be] [Substituted by U.P. Act No. 12 of 1999 (w.e.f. 03.02.1999).] such documents and records and in such manner as may be prescribed.(6)If the proprietor of an entertainment exempted under sub-section (4) fails to furnish the documents and records required under sub-section (5), or fails to comply with any conditions imposed or directions issued in this behalf, or if the [District Magistrate or Entertainment and Betting Tax Commissioner, as the case may be] [Substituted by U.P. Act No. 12 of 1999 (w.e.f. 3.2.1999).] is not satisfied with the correctness of such documents or records, the [District Magistrate or Entertainment and Betting Tax Commissioner, as the case may be] [Substituted by U.P. Act No. 12 of 1999 (w.e.f. 03.02.1999).] may cancel the exemption so granted and thereupon the proprietor shall be liable to pay the tax which would have been payable had not the entertainment been so exempted.
