Section 2(d) in The U.P. Advertisements Tax Act, 1981
(d)"Proprietor" in relation to a cinema includes(i)the licensee thereof, within the meaning of the U.P. Cinematograph Rules, 1951;(ii)any person responsible for or for the time being in charge of the management thereof;(iii)any person charged with the work of projecting any slide of film therein;
