Section 09 in The U.P. Advertisements Tax Act, 1981
09.
Statement or Objects and Reasons.- Under the various Uttar Pradesh Acts the local bodies are empowered to levy tax on advertisements other than the advertisements published in newspapers. But only a few local bodies have exercised this power. Therefore, with a view to bringing about uniformity in regard to imposition of tax on such advertisements and augmenting resources of the local bodies of the State, it is considered necessary to provide for levy of tax on advertisements exhibited in cinemas. It is also proposed to provide for transfer of the sum received on amount of such tax of local bodies, after deducting collection charges.[1st October, 1981]An Act to provide for the levy of tax on advertisements exhibited in cinemas and for matters connected therewithIt is hereby enacted in the Thirty second Year of the Republic of India as follows:Received the assent of the Government on October 1, 1981, published in U.P. Gazette (extra) dated 5th October, 1981.The Uttar Pradesh Advertisements Tax Bill, 1981 is accordingly introduced.
