Section 11(3) in The U.P. Entertainments and Betting Tax Act, 1979
(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.
