Section 2(l) in The U.P. Entertainments and Betting Tax Act, 1979
(l)'payment for admission' includes, -(i)any payment for seats or other accommodation in any form in a place of entertainment;(ii)any payment for a programme or synopsis of an entertainment;(iii)any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing or enjoyment of the entertainment, which without the aid of such instrument or contrivance such person would not get;(iv)any payment, by whatever name called for any purpose whatsoever, connected with an entertainment, which a person is required to make in any form as a condition of attending, or continuing to attend the entertainment, either in addition to the payment, if any, for admission to the entertainment or without any such payment for admission;(v)any payment made by a person, who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving tax or more tax is required;
