Section 3(1) in The U.P. Advertisements Tax Act, 1981
(1)On all advertisements exhibited on the screen in cinema there shall be charged, levied and paid an advertisement tax at such rate as State Government may from time to time notify in this behalf:[Provided that a proprietor may, in lieu of the lax payable under this sub-section, pay a lump sum tax on such conditions, in such manner and at such rates, as the State Government may notify in this behalf and where a proprietor elects to pay such lump sum tax he shall not be required to keep accounts and furnish returns under section 5 for the period for which lump sum tax is paid, notwithsstanding anythind to the contrary contained in that section] [Instituted by U.P. Act 12 of 1989. Vide Section 15]
