Section 11(5) in The U.P. Entertainments and Betting Tax Act, 1979
(5)Where any exemption from payment of tax is granted under subsection (4), the proprietor of such entertainment shall furnish to 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).] such documents and records and in such manner as may be prescribed.
