Section 3 in The U.P. Advertisements Tax Act, 1981
3. Levy of tax on advertisements.
(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](2)The rate of tax referred to in sub-section (1) shall not exceed (a)in the case of an advertisement short, for every forty five metre or part thereof twenty five rupees per week or part thereof;(b)in the case of a trailer of film two rupees per day,(c)in the case of a slide filly paise per slider per day,(d)in the case of any other advertisement fifty paise per advertisement per day.(3)Nothing in this Section shall preclude the State Government from notifying different rates of tax for different areas of the State or for different kinds of advertisements.(4)In computing the tax payable under this Section the tax liability shall, whenever necessary, be rounded off to the next higher multiple of five paise.Notification[Vide Notification No. XXX-EB-6(8)-78, villa (Manoranjan Kar) Anubhag, dated June 10, 1983, published in U.P. Gazelle, (Extra)., dated 13th June, 1983.]In exercise of the powers under Section 3 of the Uttar Pradesh Advertisements Tax Act 1981 (Act No. 16 of 1981) read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (Act No. 1 of 1904) and in supersession of Government Notification No. XXX-EB-6 (8) 78- Vitta (Manoranjan Kar) Anubhag, dated January 22, 1983 the Governor is pleased to notify that with effect form July 1,1983 advertisement tax on all advertisements exhibited on the screen in a Cinema in Uttar Pradesh shall be charged, levied and paid at the rates specified in the Schedule given below:
