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[Section 4B]
[Entire Act]
State of Uttar Pradesh - Subsection
Section 4B(3) in The U.P. Entertainments and Betting Tax Act, 1979
| Substituted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).Prior to substitution it stood as under:4. Lump sum tax on interior cinema. - (1) The proprietor of an interior cinema who provides cinematography exhibitions shall be liable to pay entertainment tax as follows, -(a) where such exhibitions are provided in a local area with a population of ten thousand or below, such amount, not exceeding one thousand five hundred rupees per week, as the State Government may from time to time, Notify;(b) in any other case, such amount, not exceeding three thousand rupees per week as the State Government may, from time to time, Notify.(2) Where the proprietor of an interior cinema liable to pay tax under sub-section (1), satisfies the District Magistrate, or any other officer authorised by the State Government in this behalf, that the number of cinematograph exhibitions provided by him in a particular week were less than fourteen, then the District Magistrate or such other officer, as the case may be, may grant rebate to such proprietor at the rate of one-fourteenth of the amount of weekly tax for every exhibition by which the number of exhibitions provided falls short of fourteen.(3) The tax payable under this Section shall be paid, collected or realised in such manner as may be prescribed.4A. Tax on video cinema. - (1) The proprietor of a video cinema shall be liable to pay entertainment tax at such rates not exceeding three thousand rupees for every week, as the State Government may, from time to time, Notify in this behalf.(2) The State Government may by Notification classify video cinemas for the purposes of this Act with regard to the population of, and the number of permanent cinemas existing in the local areas where they are situate, and may Notify different rates of entertainment tax for different classes of video cinemas.(3) Where any proprietor liable to pay entertainment tax under sub-section (1) satisfies the District Magistrate or any other officer authorised by the State Government in this behalf that the number of video exhibitions provided by him in a particular week were less than twenty-one, the District Magistrate or such other officer, as the case may be, may grant rebate to such proprietor at the rate of one twenty-first of the amount of weekly tax for every exhibition by which the number of exhibitions provided falls short of twenty-one.(4) The tax payable under this section shall be paid, collected and realised in such manner as may be prescribed.4B. Tax on video show in public service vehicles or hotels. - (1) The proprietor of a public service vehicle who provides exhibition by means of video in such vehicle shall be liable to pay entertainment tax at such rate not exceeding one thousand five hundred rupees per month, as the State Government may from time to time Notify.(2) Where the proprietor of such vehicle satisfies the District Magistrate or any other officer authorised in this behalf by the State Government, that the vehicle did not ply on all the days in a particular month, the District Magistrate or such other officer, as the case may be, may grant rebate to such proprietor at the rate of one-thirtieth of the monthly tax for each day by which the number of days falls short of thirty.(3) Where exhibition by video is given in rooms let out to lodgers in an hotel, the proprietor of such hotel shall be liable to pay entertainment tax at such rate not exceeding one hundred rupees per week for every room having the facility of video exhibition, as the State Government may Notify from time to time.(4) The tax payable under this section shall be paid, collected and realised in the manner prescribed. |