Section 2 in The U.P. Advertisements Tax Act, 1981
2. Definitions.
- In this Act - .(a)"Advertisement" means the intimation or announcement of any goods property, entertainment, trade, business or profession by means of a slide or film;(b)"Cinema" means a place licensed to exhibit films by means of a cinematograph under the provisions of the Uttar Pradesh Cinemas (Regulation) Act, 1955;(c)"Commissioner" means the Entertainment and Betting Tax Commissioner, Uttar Pradesh and includes the Additional Entertainment and Betting Tax Commissioner, the Joint Entertainment and Betting Tax Commissioner, the Deputy Entertainment and Betting Tax Commissioner and any other officer authorised by the State Government by notification to exercise all or any of his powers under this Act;(d)"Proprietor" in relation to a cinema includes(i)the licensee thereof, within the meaning of the U.P. Cinematograph Rules, 1951;(ii)any person responsible for or for the time being in charge of the management thereof;(iii)any person charged with the work of projecting any slide of film therein;(e)"tax" means advertisement tax and includes any penalty or other charge levied under this Act.
