Section 4C in The U.P. Entertainments and Betting Tax Act, 1979
4C. [ Tax on cable service [Inserted by U.P. Act No. 28 of 1995.]
. - (1) The proprietor of a cable television network providing cable service shall be liable to pay entertainment tax at such rate not exceeding two hundred rupees for every subscriber for every month, as the State Government may, from time to time, Notify in this behalf ;Provided that the proprietor of a cable television network shall not be liable to pay entertainment tax in respect of a subscriber which is a hotel.(2)The tax payable under this section shall be paid, collected and realised in such manner as may be prescribed.]
