Section 15 in The U.P. Entertainments and Betting Tax Act, 1979
15. Suspension or revocation of licence or permission for entertainment
. - (1) Notwithstanding anything contained in any other law and without prejudice to the other provisions of this Act, the District Magistrate or the Commissioner, may, by order, revoke, or suspend by way of punishment for a period not exceeding three months, any permission or licence granted for an entertainment under any other law for the time being in force if he is satisfied that the proprietor has, -(a)admitted any person to any place of entertainment without [payment of tax] [Corrected by Notification No. 1567/XVII-V-1-103-78, dated 28.06.1980.], or(b)failed to pay the tax due from him within the time prescribed, or(c)fraudulently evaded the payment of any tax due under this Act, or(d)obstructed any officer in carrying out inspection, search or seizure of records, or(e)failed to produce the records required for inspection by any officer carrying out an inspection under this Act, or(f)contravened any other provision of this Act or the rules made thereunder or any order or direction issued under any such provision :Provided that where either of the aforesaid officers has commenced a proceeding under this sub-section the other of them shall have no jurisdiction to proceed subsequently in respect of the same matter and any such subsequent proceeding, if commenced, shall be of no effect and shall be dropped.(2)No order to revoke or suspend any permission or licence shall be made under sub-section (1) without giving the holder of the licence or permission a reasonable opportunity of being heard :Provided that where the District Magistrate or the Commissioner is of the opinion that the object of the action proposed to be taken would be defeated by the delay, he may, while or after communicating to the holder of the licence or permission the grounds on which the action is proposed, pass an interim order suspending the permission or licence in the meantime.(3)Any person aggrieved by an order revoking or suspending any permission or licence under this section may, within fifteen days from the date of communication of such order, prefer an appeal to the [appellate authority] [Substituted for 'State Government' by Section 8 of U.P. Act No. 28 of 1995.] in such manner as may be prescribed and the order of the appellate authority shall be final.(4)[] [Inserted by U.P. Act No. 12 of 1989 (w.e.f. 15.04.1989).] Where any permission or licence granted for an entertainment has been revoked or suspended under this section, the District Magistrate or, as the case may be, the Commissioner shall have the power to prevent [such entertainment and also to seize any apparatus, cable wire and other materials as he may deem necessary to prevent such entertainment] [Substituted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009) for 'such entertainment'.] and may for this purpose use such minimum force as he may consider necessary in the circumstances of the case.
