Section 25 in The U.P. Entertainments and Betting Tax Rules, 1981
25. Collection of lump sum tax in interior cinemas.
- The proprietor of an interior cinema liable to pay lump sum tax in accordance with the provisions of Section 4 of the Act shall not collect the tax separately from the purchaser of a ticket for admission but the ticket issued for admission to such cinema shall clearly indicate that the charge for admission is inclusive of tax and the provisions of Rules 3 to 10, 14 and 17 to 23 shall not apply to such cinema.
