Section 4A(3) in The U.P. Entertainments and Betting Tax Act, 1979
(3)Where the licence of a travelling video cinema in a local area is extended or renewed or new licence is granted after the expiry of a period of one year form the date of start of the travelling video cinema under the Uttar Pradesh Cinema (Regulation of Exhibition by means of Video) Rules, 1988, there shall be levied and paid an entertainment tax due for corresponding class of video cinema in permanent building.
