Section 2 in The U.P. Entertainments and Betting Tax Act, 1979
2. Definitions
. - In this Act, -(a)'admission to an entertainment' includes admission to any place in which [the entertainment is held or any place wherefrom entertainment is provided by means of the cable television network or Direct to Home service or any other emerging transmission by whatever name called;] [Substituted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009) for the words 'the entertainment is held'.](a1)[ 'amusement park' means a place wherein various type of amusements, which includes games or rides or water sports, water park, splash pool etc. but does not include exhibition by means of cinematograph and video, are provided on payment for admission;] [Inserted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).](aa)[ 'appellate authority' means the State Government when the appeal is preferred against an order of the Commissioner, and the Divisional Commissioner when the appeal is preferred against an order of the District Magistrate] [Inserted by U.P. Act No. 28 of 1995.];(b)'Assistant Commissioner' means Assistant Entertainment and Betting Tax Commissioner;(c)'backer' includes any person with whom a licensed bookmaker bets;(d)'bet' includes 'wager';(e)'bookmaker' means any person who, whether on his own account or as servant or agent of any other person, carried on, whether occasionally or regularly, the business of receiving or negotiating bets or who in any manner holds himself out, or permits himself to be held out in any manner, as a person, who receives or negotiates bets, or conducts such operations, and includes a 'turf commission agent'; so, however, that a person shall not be deemed to be a bookmaker by reason only of the fact that he operates, or is employed in operating, a totalizator;(ee)[ 'cable operator' means any person who provides cable service through a cable television network or otherwise controls or is responsible for the management and operation of cable television network and includes the proprietor of a hotel who provides cable service in the hotel through his own cable television network;] [Inserted by U.P. Act No. 15 of 2001 (w.e.f. 05.03.2001).](ee)[ 'cable service' means the transmission by cables of programmes including retransmission by cables of any broadcast television signals; [Inserted by U.P. Act No. 28 of 1995.](eee)'cable television network' means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipment, designated to provide cable service for reception by multiple subscribers;](f)'Commissioner' means the Entertainment and Betting Tax Commissioner and includes Additional Entertainment and Betting Tax Commissioner, Joint Entertainment and Betting Tax Commissioner and Deputy Entertainment and Betting Tax Commissioner, authorised by the Commissioner to exercise all or any of his powers under this Act;(f1)[ 'Direct-to-Home service' means a system of distribution of multichannel television programmes in Ku band by using a satellite system, by providing television signals direct to the subscriber's premises without passing through an intermediary such as cable operator;] [Substituted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).]Uttarakhand Amendment(ff)[ 'Direct-to-Home (DTH) Broadcasting Service' means a service for multichannel distribution of programmes direct to subscriber's premises without passing through an intermediary such as a cable operator by uplinking to a satellite system;] [Vide Uttarakhand Act No. 4 of 2009.](g)'entertainment' includes any exhibition, performance, amusement, game, sport or race (including horse race) to which persons are admitted for payment and in the case of cinematography exhibitions, includes exhibition of news-reels, documentaries, cartoons, advertisement shorts or slides, whether before or during the exhibition of a feature film or separately. [It also includes any activity Notified as entertainment by the State Government from time to time;] [Inserted by U.P Act No. 25 of 2009 (w.e.f. 16.6.2009).]Uttarakhand Amendment(g)[ 'Entertainment' includes Direct-to-Home (DTH) Broadcasting service and any exhibition, performance, amusement, game, sport or race (including horse race) to which persons are admitted for payment and in the case of cinematograph exhibition includes exhibition of news-reel, documentaries, cartoon, advertisement, shorts or slides, whether before or during the exhibition of a feature film or separately:] [Vide Uttarakhand Act No. 4 of 2009.](h)'Inspector' means the Entertainment and Betting Tax Inspector and includes any person authorised by the Commissioner or District Magistrate to perform the functions of an Inspector under this Act or the rules made thereunder;(i)'interior cinema' means a travelling or temporary cinema licensed under the Uttar Pradesh Cinemas (Regulation) Act, 1955 to provide cinematograph exhibitions in a local area other than a local area, -(i)which is the district headquarters or is situated within eight kilometres from the outer limits thereof; or(ii)which is a local area having a permanent cinema licensed under the said Act, or is situated within eight kilometres from the outer limits thereof; or(iii)where a fair, mela or exhibition Notified from time to time by the State Government in this behalf is being held during the period specified in such Notification.(i1)[ 'Ku Band' ordinarily means the 11.7 to 12.7 Gigahertz frequency band which splits into two segments namely Fix satellite Service having the frequency of the 11.7 to 12.2 Gigahertz and Broadcasting Satellite service having the frequency of 12.2 to 12.7 Gigahertz, or any other band of width as may be approved by the Government of India from time to time;] [Inserted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).](j)'licensed bookmaker' means a bookmaker who holds a licence under Section 17;(k)'local area' means a city within the meaning of the Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959, or a municipality or a Notified area within the meaning of the Uttar Pradesh Municipalities Act, 1916, or a town area within the meaning of the U.P. Town Areas Act, 1914, or a cantonment within the meaning of the Cantonments Act, 1924, or a village within the meaning of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950;(k1)[ 'Multi System Operator' means a cable operator who receives a programming service from a broadcaster or his authorized agencies and retransmits the same or transmits his own programming service for simultaneous reception either by multiple subscribers directly or through one or more local cable operators, and includes his authorized distribution agencies by whatever name called;] [Inserted by U.P Act No. 25 of 2009 (w.e.f.16.6.2009).](l)'payment for admission' includes, -(i)any payment for seats or other accommodation in any form in a place of entertainment;(ii)any payment for a programme or synopsis of an entertainment;(iii)any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing or enjoyment of the entertainment, which without the aid of such instrument or contrivance such person would not get;(iv)any payment, by whatever name called for any purpose whatsoever, connected with an entertainment, which a person is required to make in any form as a condition of attending, or continuing to attend the entertainment, either in addition to the payment, if any, for admission to the entertainment or without any such payment for admission;(v)any payment made by a person, who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving tax or more tax is required;Explanation. - Any subscription raised or donation collected in connection with an entertainment in any form shall be deemed to be payment for admission.(vi)[ any payment made by a person by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever, by whatever named called, for television exhibition through cable television network or any other such network by whatever name called, attached to television set or any other device at a residential or non-residential place of a connection holder; or [Inserted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).](vii)any payment made by person to the proprietor of a Direct-to-Home service or any other service by whatever name called, by way of contribution or subscription or installation and connection charges or any charges collected in any manner by whatever name called either directly or through any agency established for the purpose for Direct-to-Home service with the aid of set top box or any other device of like nature which connects television set or any other device at a residential or non-residential place of a connection holder directly to the satellite without passing through an intermediary such as cable operator;Explanation. - For the purposes of sub-clauses (vi) and (vii) any expenditure incurred by any co-operative society including a co-operative housing society or by the management of any factory, hotel, lodge, bar, permit room, pub or by a person or group of persons for the purchase of any type of antenna or any other apparatus for securing transmission through cable television network, Direct-to-Home service or any other service by whatever name called, for its member or for workers or customers or for himself or themselves, as the case may be shall be deemed to be the payment made under the sub-clause.(viii)Where in any entertainment admission has been allowed on a gross payment, such gross payment shall be deemed to be aggregate payment;](l1)[ 'Place of entertainment' includes - [Inserted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).](i)a house, building, tent, site to be used for purpose of cinema building or other structure and description of transport whatsoever;(ii)any addition to the place of entertainment;(iii)a house building, tent or any other place where the books of account, ticket books or any other relevant records pertaining to the entertainment or pertaining to the management of providing cable service or Direct-to-Home service or Broadband service or any emerging transmission services, by whatever name called, are kept or purported to have been kept;](ll)[ 'population' in relation to a local area means the population of such local area as ascertained at the last preceding census of which the relevant figures have been published;] [Inserted by U.P. Act No. 12 of 1989 (w.e.f. 15.4.1989).](lll)[ 'Programme' means any television broadcast and includes, - [Inserted by U.P. Act No. 28 of 1995.](i)exhibition of films, features, dramas, advertisements and serials through video cassette recorders or video cassette players;(ii)any audio or visual or audio-visual live performance or presentation;](m)'proprietor' in relation to any entertainment includes any person, -(i)connected with the organisation of the entertainment, or(ii)charged with the work of admission to the entertainment, or(iii)[ responsible for, or for the time being in-charge of the management thereof; or] [Substituted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).](iv)[ any cable operator registered under Section 4 of the Cable Television Network (Regulation) Act, 1995 (Act No. 7 of 1995 or any person responsible for or for time being in charge of management of providing cable connection through cable television network or any other emerging technology; or [Inserted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).](v)any company registered under the Companies Act, 1956 having licence to provide Direct-to-Home service or any other emerging transmission services by whatever name called by the Government of India under Section 4 of the Telegraph Act, 1985 and the Indian Wireless Telegraph Act, 1933 or any agent thereof appointed for the purpose of sale, letting on rent or distribution of equipment related thereof;](mm)[] [Inserted by U.P. Act No. 12 of 1989 (w.e.f. 15.4.1989).] 'public service vehicle' shall have the meaning assigned to in the [Motor Vehicles Act, 1939] [Now the Motor Vehicles Act, 1988];](n)'race club' includes a body of persons, corporate or incorporate, society, club or other association, -(i)formed for the purpose of promoting horse racing or pony racing or for holding race meetings; or(ii)conducting or controlling such meetings;(o)'steward', in relation to a race club includes any person, -(i)connected with the organisation of the race club; or](ii)responsible for, or for the time being in charge of, the management thereof;](oo)[ 'subscriber' means a person who receives the signals of cable television network at a place indicated by him to the proprietor of the cable television network, without further transmitting it to any other person;] [Inserted by U.P. Act No. 28 of 1995.](p)'tax' means entertainment tax, betting tax or the totalizator tax, as the case may be, and includes surcharge, cess, penalty or any other charge levied under this Act;(p1)[ 'television signal receiver' means any device, by whatever name called, used to receive and/or decode the transmission programme of particular channel and without which no person is able to see a particular channel programme; [Inserted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009)](p2)'television signal receiver agency' means a place of entertainment by whatever name called, where business of selling or letting on hire or distribution or exchange or putting into circulation in any manner whatsoever of television signal receiver;](q)'ticket' means a ticket or a complimentary pass for the purposes of securing admission to an entertainment in accordance with the provisions of this Act or the rules made thereunder, and a 'duplicate ticket', means a ticket or set of tickets used or intended to be used otherwise than in accordance with this Act or the rules made thereunder;(r)'totalizator' means a totalizator in an enclosure which the stewards controlling a race meeting have set apart for the purpose, and includes any instrument, machine or contrivance known as the totalizator, or any other instrument, machine or contrivance of a like nature, or any scheme for enabling any number of persons to make bets with one another on like principles but does not include a bookmaker.(s)[ 'video cinema' means an exhibition by means of video as defined in the Uttar Pradesh Cinemas (Regulation) Act, 1955 and licensed under the said Act;] [Inserted by U.P. Act No. 12 of 1989 (w.e.f. 15.04.1989).](t)[ words and expressions used in this Act but not defined, shall have the meaning respectively assigned to them in the Cable Television Networks (Regulation) Act, 1995;] [Inserted by U.P. Act No. 15 of 2001 (w.e.f. 05.03.2001).](u)[ words and expressions used in this Act not defined, shall have the same meaning as respectively assigned to them in the Uttar Pradesh Cinema (Regulation) Act, 1955 or the rules made thereunder and the Cable Television Network (Regulation) Act, 1955 and the rules made thereunder.] [Inserted by U.P Act No. 25 of 2009 (w.e.f. 16.6.2009).]
