Section 4 in The U.P. Entertainments and Betting Tax Act, 1979
4. Tax on interior cinema
. - (1) The proprietor of an interior cinema who provides cinematograph exhibition, shall be liable to pay entertainment tax, at such rates, as the State Government may from time to time, Notify and different rates may be Notified for different categories of interior cinema or for different areas or for different ticket rates declared by the proprietor of such a cinema.(2)Where the licence of an interior cinema is extended or renewed or new licence is granted in place of a licence or otherwise after the expiry of a period of one year from the date of start of the interior cinema in a local area under the Uttar Pradesh Cinematograph Rules, 1951, there shall be levied and paid on "aggregate of payment required for admission" to such interior cinema, an entertainment tax in accordance with the provisions of Section 3.(3)The tax payable under this section shall be paid, collected and realised in such manner as may be prescribed.
