Section 38(1) in The U.P. Entertainments and Betting Tax Act, 1979
(1)English translation of Vitta (Manoranjan Kar) Anubhag, Notification No. XXX-EB-9(17)/LXXXI Vitta (Manoranjan Kar) Anubhag, dated April 12, 1989, published in the U.P. Gazette, Extraordinary, Part IV, Section (kha), dated 13th April, 1989.In exercise of the powers under sub-section (1) of Section 3 and sub-section (1) of Section 4 of the Uttar Pradesh Entertainments and Betting Tax Act, 1979 (U.P. Act No. 28 of 1979), and in supersession of Government Notification No. XXX-EB-6(2)/76-Vitta (Manoranjan Kar) Anubhag, dated July 24, 1981, the Governor is pleased to order that, with effect from April 16, 1989, and subject to the conditions hereinafter appearing, the entertainment tax shall be levied and paid at the rates specified in the Schedule below, namely :-
