Section 11(6) in The U.P. Entertainments and Betting Tax Act, 1979
(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.
