Section 4 in The U.P. Advertisements Tax Act, 1981
4. Liability to pay tax.
- The tax shall be charged from and paid by the proprietor in the manner prescribed but, subject to any contract to the contrary the amount paid or payable by the proprietor in respect of the tax shall be recoverable by him from any person on whose behalf the advertisement is exhibited:[Provided that in case of payment of lump sum tax by a proprietor, the amount recoverable under this Section by the proprietor from any person on whose behalf the advertisement is exhibited shall be equivalent to the amount of advertisement tax payable under Section 3, on such advertisement.] [Instituted by U.P. Act 12 of 1989, vide Section 16]
