Section 2 in The U.P. Entertainments and Betting Tax Rules, 1981
2. Definitions.
- In these rules, -(i)'Act' means the Uttar Pradesh Entertainments and Betting Tax Act, 1979;(ii)'authorised agent' means any person authorised in writing by a proprietor to appear on his behalf before any officer empowered under the Act for carrying out the purposes of the Act or before any Court;(iii)'assessing officer' means the Commissioner as defined under the Act or the District Magistrate concerned;(iiia)[ 'Compounded payment' means the payment of entertainment Tax payable by a proprietor of a cinema in a permanent building in lieu of payment of entertainment tax under sub-section (1) of Section 3 of the Act;] [Inserted by Notification No. 1115/X-M.K.-89-XXX-EB-8(20)-86, dated 27.04.1989 (w.e.f. 01.05.1989).](iv)'entertainment tax officer' means an officer authorised as such by the District Magistrate or the Commissioner or the Government;(v)'inspecting officer' means any officer authorised under sub-section (1) of Section 14 of the Act to enter, inspect and search any place of entertainment;(vi)'prescribed officer' for the purposes of the Act or these Rules means the officer referred to in the specific provision of the Act or these rules and includes any other person or authority to whom powers of the prescribed officer may be delegated by the State Government under sub-section (1) of Section 36 of the Act;(vii)'form' means a form prescribed under these rules;(viii)'public holiday' means any gazetted holiday declared as such by the State or the Central Government or a holiday under the Negotiable Instruments Act, 1881 (Act No. 26 of 1881), but does not include a local or restricted holiday;[(viii-a) 'Reduced price' means the price lower than the usual price of admission to the class to which the holder of the ticket is entitled;] [Inserted by Notification No. 1115/X-M.K.-89-XXX-EB-8(20)-86, dated 27.04.1989 (w.e.f. 01.05.1989).](ix)'Superintendent' means any person appointed by the Commissioner as Entertainment Tax Superintendent;(x)'stamp' means an Entertainment Tax Stamp issued by the State Government for the purposes of clause (a) of Section 8 of the Act;(xi)'treasury' means a Government Treasury and includes a subtreasury.
