Section 24A in The U.P. Entertainments and Betting Tax Rules, 1981
24A. [ Compounded payment of tax. [Rules 24A, 24B and 24C inserted by Notification No. 1115/X-M.K.-89-XXX-EB-8(20)-86, dated 24.07.1989 (w.e.f. 01.05.1989).]
- ](1) The proprietor of a cinema opting to make compounded payment of entertainment tax under the proviso to sub-section (1) of Section 3 of the Act shall submit his written option in duplicate to the District Magistrate before the last date fixed by the Commissioner in this behalf in Form 'R' appended to these rules declaring the total number of shows to be exhibited in a day, number of seats in the cinema class-wise and the rates of tickets at full price and on reduced price if any.(2)The option once exercised shall be valid for the period of a financial year.(3)[ (i) The District Magistrate shall within a week of the receipt of the application, communicate to the proprietor the gross collection capacity and the weekly tax payable by the cinema in Form 'S'.(ii)The gross collection capacity shall be calculated by multiplying the number of seats in various classes in a cinema by the respective current ticket rates (including payment for admission and entertainment tax thereon) and multiplying the sum so derived by such number of shows as the proprietor of the cinema declares to give in a day.Explanation. - For purposes of this sub-rule "the number of seats in various classes in a cinema" means the maximum permissible number of seats in various classes mentioned in the licence thereof and shall include any increase in the maximum number of seats by an amendment allowed by the Licensing Authority.] [Substituted by Notification No. 2662/X-M.K.-XXX-EB-8(20)-86, dated 05.10.1991 (w.e.f. 05.10.1991).](4)[ The proprietor shall strictly adhere to the declaration under sub-rule (1) and shall obtain permission of District Magistrate before effecting any change in the number of seats, the ticket rate and the number of shows for a fixed duration or for the remaining period of a financial year. The licensing authority shall have the power to revise the compounded amount of tax upwards if the gross collection capacity increases as a result of such permitted change.] [Substituted by Notification No. 1973/XI-Ka-Ni-6-2000-XXR(5)-94, dated 24.10.2000 (w.e.f. 01.04.2000).](5)[ The proprietor of a cinema opting for compounded payment of tax shall inform the District Magistrate at least seven days in advance if he proposes to hold any show at reduced price of ticket. The District Magistrate shall cause all such shows to be inspected and rates verified.] [Substituted by Notification No. 2046/XI-M.K.-94-XXR(5)/94, dated 01.03.1995 (w.e.f. 01.03.1995).]
