Section 14(6) in Delhi Entertainments and Betting Tax Act, 1996
(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 Government is not satisfied with the correctness of such documents or records, the Government may cancel the exemption so granted and thereupon the proprietor shall be liable to pay the tax which would have been payable had the entertainment not been so exempted.
