Section 4A in The U.P. Entertainments and Betting Tax Act, 1979
4A. Tax on Video cinema
. - (1) The proprietor of a video cinema shall be liable to pay entertainment tax at such rate as the State Government may, from time to time, Notify in this behalf and different rates may be Notified for different categories of video cinema or for different areas or for different ticket rates.(2)The State Government may by Notification, classify video cinemas for the purposes of this Act with regard to the population of the local areas where they are situate and the number of permanent cinemas existing therein and may Notify different rates of entertainment tax for different classes of video cinemas.(3)Where the licence of a travelling video cinema in a local area is extended or renewed or new licence is granted after the expiry of a period of one year form the date of start of the travelling video cinema under the Uttar Pradesh Cinema (Regulation of Exhibition by means of Video) Rules, 1988, there shall be levied and paid an entertainment tax due for corresponding class of video cinema in permanent building.(4)The tax payable under this section shall be paid, collected and realised in such manner as may be prescribed.
