Section 9(2) in The U.P. Entertainments and Betting Tax Act, 1979
(2)When an entertainment is not completed for reasons beyond the control of the proprietor, and the [Assistant Commissioner or Entertainment Tax Officer, as the case may be] [Substituted by U.P. Act No. 12 of 1999 (w.e.f. 03.02.1999).] is satisfied that the proprietor has refunded the amount charged for the tickets, he shall remit the amount of tax payable in respect of such tickets and order the show to be treated as cancelled.
