Section 35(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(1)The following classes of audience or spectators are exempted under sub-section (2) of Section 11 of the Act from liability to pay tax under the Act :-(a)Any child not exceeding five years in age when admitted free of payment;(b)Any soldier, sailor or airman who is a member of the armed forces of the Union of India (but not a commissioned officer) when admitted in uniform or when not in uniform, on production of his identity card in such manner as may be specified by the Commissioner :Provided that the words 'Defence Personnel' shall be printed on the ticket issued to such person :Provided further that where an inspecting officer is satisfied that any person witnessing the show is not entitled to exemption under this rule owing to his failure to produce his identity card for inspection or for any other reason, the person obtaining admission on defence personnel ticket shall be liable under the Act in the same manner as a person liable to pay tax obtaining admission without payment of such tax and the proprietor of such entertainment shall also be liable for allowing such person admission without payment of tax;(c)The Chairman and Members of the Central Board of Film Censors, the Regional Officers of the Central Board of Film Censors, Madras and Calcutta, the Assistant Regional Officer, Bombay and the Members of the Advisory Panel, Bombay, Calcutta and Madras of the said Board when they obtain admission into a licensed cinema without payment on a complimentary ticket issued to them by the exhibitors of such cinema for the purpose of satisfying themselves that the provisions of the Cinematograph (Censorship) Rules, 1958 are being complied with;(d)The accredited representatives of the Films Division, Ministry of Information and Broadcasting, Government of India, bearing permits or certificates to that effect and having filed copies thereof with the District Magistrate or the sub-divisional Magistrate concerned, when obtaining entry into a licensed cinema without payment on a complimentary ticket issued by the proprietor of the cinema for the purpose of ensuring the observance of the terms and conditions of the contract entered into by the exhibitors with the President of India regarding the supply and exhibition of approved films.
