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State of Uttar Pradesh - Section
Section 3A in The U.P. Entertainments and Betting Tax Act, 1979
3A. Extra charge for maintenance of cinemas and for air cooled and air conditioned facility
. - Notwithstanding anything to the contrary contained in any other provision of this Act, the proprietor of a cinema shall utilize such amount of ticket value excluding entertainment tax and in such manner as may be Notified by the State Government from time to time for maintenance of the cinema premises and for air cooling or air conditioning facilities.]| Substituted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).Substituted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).Prior to substitution it stood as under:3-A. Extra charges for maintenance of cinema and air-cooled and air-conditioned facility.- (1) Notwithstanding anything contained in this Act, the proprietor of a cinema may realise from the person making payment for admission to an entertainment in such cinema, - (a) an extra charge of three rupees which shall be utilised for maintenance of the cinema premises;(b) in case of a centrally air-cooled of centrally air-conditioned cinema a further extra charge of twenty five paise and sixty paise for air-cooling or air-conditioning facility respectively during the period commencing on the fifteenth day of March in any year and ending on the fifteenth day of October next following:Provided that the proprietor of a cinema receiving grant-in-aid from the State Government under any incentive scheme shall not be entitled to realise extra charge under clause (a) during the period such grant-in-aid is received by him:Provided further that where any class of audience or spectators of a cinema has been exempted under sub-section (2) of Section 11 from liability to pay tax, the proprietor of such cinema shall not be entitled to realise extra charge under clause (a) from such audience or spectator till such exemption is in force.(2) The amount charged under sub-section (1) shall not be deemed to be payment for admission to an entertainment.(3) Where the extra charge referred to, -(a) in clause (a) of sub-section (1) has not been utilised for maintenance of cinema premises;(b) in clause (b) of sub-section (1) has been realised without providing the air-cooling or air-conditioning facility, as the case may be,the amount so realised shall be deemed to represent the aggregate of additional payment for admission to the entertainment and entertainment tax payable thereon. |