Section 24A(3) in The U.P. Entertainments and Betting Tax Rules, 1981
(3)[ (i) The District Magistrate shall within a week of the receipt of the application, communicate to the proprietor the gross collection capacity and the weekly tax payable by the cinema in Form 'S'.(ii)The gross collection capacity shall be calculated by multiplying the number of seats in various classes in a cinema by the respective current ticket rates (including payment for admission and entertainment tax thereon) and multiplying the sum so derived by such number of shows as the proprietor of the cinema declares to give in a day.Explanation. - For purposes of this sub-rule "the number of seats in various classes in a cinema" means the maximum permissible number of seats in various classes mentioned in the licence thereof and shall include any increase in the maximum number of seats by an amendment allowed by the Licensing Authority.] [Substituted by Notification No. 2662/X-M.K.-XXX-EB-8(20)-86, dated 05.10.1991 (w.e.f. 05.10.1991).]
