Section 38 in The U.P. Entertainments and Betting Tax Rules, 1981
38. Cancellation of exemption under Section 11(6) of the Act.
- Where an exemption granted is proposed to be cancelled under sub-section (6) of Section 11 of the Act the District Magistrate shall give a reasonable opportunity of being heard to the person to whom exemption was granted before passing order for cancelling the exemption and levying the tax.
