Section 35 in The U.P. Entertainments and Betting Tax Rules, 1981
35. Classes of audience or spectators exempted.
(1)The following classes of audience or spectators are exempted under sub-section (2) of Section 11 of the Act from liability to pay tax under the Act :-(a)Any child not exceeding five years in age when admitted free of payment;(b)Any soldier, sailor or airman who is a member of the armed forces of the Union of India (but not a commissioned officer) when admitted in uniform or when not in uniform, on production of his identity card in such manner as may be specified by the Commissioner :Provided that the words 'Defence Personnel' shall be printed on the ticket issued to such person :Provided further that where an inspecting officer is satisfied that any person witnessing the show is not entitled to exemption under this rule owing to his failure to produce his identity card for inspection or for any other reason, the person obtaining admission on defence personnel ticket shall be liable under the Act in the same manner as a person liable to pay tax obtaining admission without payment of such tax and the proprietor of such entertainment shall also be liable for allowing such person admission without payment of tax;(c)The Chairman and Members of the Central Board of Film Censors, the Regional Officers of the Central Board of Film Censors, Madras and Calcutta, the Assistant Regional Officer, Bombay and the Members of the Advisory Panel, Bombay, Calcutta and Madras of the said Board when they obtain admission into a licensed cinema without payment on a complimentary ticket issued to them by the exhibitors of such cinema for the purpose of satisfying themselves that the provisions of the Cinematograph (Censorship) Rules, 1958 are being complied with;(d)The accredited representatives of the Films Division, Ministry of Information and Broadcasting, Government of India, bearing permits or certificates to that effect and having filed copies thereof with the District Magistrate or the sub-divisional Magistrate concerned, when obtaining entry into a licensed cinema without payment on a complimentary ticket issued by the proprietor of the cinema for the purpose of ensuring the observance of the terms and conditions of the contract entered into by the exhibitors with the President of India regarding the supply and exhibition of approved films.(2)Where members of the armed forces, their families and their guests are admitted to a performance organised and produced exclusively for the members of the armed forces under the orders of the Government of India then they shall be exempt from the payment of the tax.(3)Where members of the armed forces, their families and their guests are admitted on payment to a performance or entertainment not covered under sub-rule (2) above then only the members of the armed forces below the rank of commissioned officers, shall be exempt from payment of the tax under clause (b) of sub-rule (1) of this rule and the tax shall be levied and paid in respect of their families and their guests irrespective of the fact whether the entertainment is owned or controlled by defence authorities or any other individual.(4)When a child exceeding five years but not exceeding twelve years in age is admitted on payment of a reduced sum, tax shall be levied only on the payment for admission actually made by him and he shall be exempt from payment of the tax on the rest of the amount and the sum actually paid by him shall be printed on the ticket issued to him.(5)Except where a person admitted free of payment is a child not exceeding five years in age, every person, who is admitted either free of payment or on payment of a reduced sum, shall be given a ticket by the proprietor showing clearly thereon the payment for admission made, or, if no payment is made then the word "free" shall be printed thereon.
