Section 3 in The U.P. Entertainments and Betting Tax Rules, 1981
3. Manner of collection and levy of tax.
- [(1) The proprietor of an entertainment in respect of which tax is leviable under Section 3 of the Act shall intimate in writing to the District Magistrate the rates of admission excluding tax, to various classes, and the rates of different kinds of tickets for each class, the amount of tax and the surcharge if any, leviable and extra charges realisable on each kind of ticket and the total value of the ticket.] [Substituted by Notification No. 397/XI-Ka-Ni-6-2000-XXR(2)-99-TC, dated 24.10.2000 (w.e.f. 24.10.2000).](2)Where payment for a programme or synopsis is compulsory, the tax shall be levied on the total sum paid for admission to the entertainment including the sum paid for the programme or synopsis. Where payment for a programme or synopsis is voluntary, the tax shall be levied separately on the sum paid for admission and on the sum paid for the programme or synopsis.(3)[ The entertainment tax and surcharge, if any, levied and extra charges realised under the Act shall be collected by the proprietor from every person obtaining admission to an entertainment along with the charge for admission by issuing a ticket for each such payment.] [Substituted by Notification No. 397/XI-Ka-Ni-6-2000-XXR(2)-99-TC, dated 24.10.2000 (w.e.f. 24.10.2000).]
