LexThe UTTAR PRADESH ADVERTISEMENTS TAX ACT, 1981
Uttarakhand · state statute
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mÙkj izns”k foKkiu dj vf/kfu;e] 1981
¿mÙkj izns”k vf/kfu;e la[;k 16 o’kZ 1981À
THE UTTAR PRADESH ADVERTISEMENTS TAX ACT, 1981
[U. P. Act No. 16 of 1981]
17
mÙkj izns”k foKkiu dj vf/kfu;e] 19811
¿mÙkj izns”k vf/kfu;e la[;k 16 o’kZ 1981À
¿mÙkj izns”k fo/kku lHkk us fnuk¡d 17 flrEcj] 1981 rFkk mÙkj izns”k fo/kku ifj’kn~
us fnuk¡d 21 flrEcj 1981 dks cSBd esa Lohd`r fd;kA
^^Hkkjr dk lafo/kku^^ ds vuqPNsn 200 ds vUrxZr jkT;iky us fnuk¡d 01 vDVwcj
1981 dks Lohd`fr iznku dh rFkk mÙkj izns”kh; ljdkjh vlk/kkj.k xtV eas fnuk¡d 05
vDVwcj] 1981 dks izdkf”kr gqvkAÀ
flusek esa iznf”kZr foKkiuksa ij dj vkjksi.k vkSj mlls lEc) f o’k;kasa dk micU/k
djus ds fy,
vf/kfu;e
Hkkjr x.kjkT; ds cRrhlosa o’kZ eas fuEufyf[kr vf/kfu;e cuk;k tkrk gS %&
1&& ¼1½ ;g vf/kfu;e mÙkj izns”k foKkiu dj vf/kfu;e] 1981 dgk tk,xkA laf{kIr uke vkSj izkjEHk
¼2½ ;g ,sls fnuk¡d dks izo`Ùk gksxk] ftls jkT; ljdkj] vf/klwpuk }kjk] bl fufeÙk
fu;r djs vkSj bl vf/kfu;e ds fofHkUu micU/kksa ;k jkT; ds fofHkUu {ks= ksa ds fy, fofHkUu
fnuk¡d fu;r fd, tk ldrs gSaA
2&& bl vf/kfu;e eas %& ifjHkk’kk,a
¼d½ ^^foKkiu^^ ls LykbM ;k fQYe ds ek/;e ls fdlh eky] lEifÙk]
vkeksn] O;kikj] dkjckj ;k o`fÙk dh izKkiuk ;k ?kks’k.kk vfHkizsr gS(
¼[k½ ^^flusek^^ ls mÙkj izns”k pyfp= ¼fo fu;eu½ vf/kfu;e] 1955 ds
micU/kksa ds v/khu pyfp= ;a= ds ek/;e ls fQYe iznf”kZr djus ds fy, ykb lsal
izkIr fdlh LFkku ls gS(
¼x½ ^^vk;qDr^^ ls vkeksn vkSj i.kdj vk;qDr] mÙkj izns”k vfHkizsr gS vkSj
blds vUrxZRk jkT; ljdkj }kjk] vf/klwpuk }kjk bl vf/kfu;e ds v/khu vk;qDr
dh leLr ;k fdlh “kfDr dk iz;ksx djus ds fy, izkf/kd`r vij vkeksn vkSj
i.kdj vk;qDr] la;qDr vkeksn vkSj i.kdj vk;qDr] mi vkeksn vkSj i.kdj vk;qDr
vkSj dksbZ vU; vf/kdkjh Hkh gS(
¼?k½ flusek ds lECkU/k eas] ^^ekfyd^^ ds vUrxZRk fuEufyf[kr Hkh gS %&
¼,d½ ;w0ih0 flusekVksxzkQ :Yl] 1951 ds vFkkZUrxZr mldk
ykblsal x`ghrk(
¼nks½ dksbZ O;fDr] tks mlds izzcU/k ds fy, mÙkjnk;h ;k rRle;
mldk izHkkjh gks(
¼rhu½ dksbZ O;fDRk] ftls mleas fdlh LykbM ;k fQYe ds iz{ksi.k
ds dk;Z dk izHkkj gks(
¼³½ ^^dj^^ ls foKkiu dj vfHkizsr gS vkSj blds vUrxZr bl vf/kfu;e ds
v/khu vkjksfir dksbZ “kkfLRk ;k vU; izHkkj Hkh gSA
1- mn~ns”;ksa vkSj dkj.kksa ds fooj.k ds fy, fnuk¡d 17 ekpZ] 1981 dk ljdkjh vlk/kkj.k xtV nsf[k;sA
18
¿mÙkj izns”k foKkiu dj vf/kfu;e] 1981À ¿/kkjk 3&6À
3&& ¼1½ fdlh flusek ds insZ ij iznf”kZr leLr foKkiuksa ij foKkiu dj ,slh nj
ij] tSlh jkT; ljdkj le;≤ ij bl fufeÙk vf/klwfpr djs] izHkkfjr] mn~x`ghr vkSj
vnk fd;k tk,xk %
foKkiu ij dj dk
vkjksi.k
¿ijUrq dksbZ ekfyd bl mi/kkjk ds v/khu ns; dj ds cnys ,slh “krksZa ij] ,slh jhfr
ls vkSj ,slh njksa ij] tks jkT; ljdkj bl fufeÙk vf/klwfpr djs] ,deq”r dj dk Hkqxrku
dj ldrk gS vkSj tgka dksbZ ekfyd ,sls ,deq”r dj dk Hkqxrku djus dk fodYi djrk gS]
ogka mlls ml vof/k ds fy,] ftlds fy, ,deq”r dj dk Hkqxrku fd;k x;k gks] /kkjk 5 esa
fdlh ckr ds izfrdwy gksrs gq, Hkh] mDr /kkjk ds v/khu ys[kk j[kus vkSj fooj.kh izLrqr djus
dh vis{kk ugha dh tk;xhAÀ1
¼2½ mi/kkjk ¼1½ eas fufnZ’V dj dh nj fuEufyf[kr ls vf/kd ugha gksxh %&
¼d½ foKkiu y?kq fp= dh fLFkfr eas] izfr iSarkyhl ehVj ;k mlds Hkkx
ij izfr lIrkg ;k mlds Hkkx ds fy, ipkl :Ik;s(
¼[k½ fdlh fQYe dh >yfd;ksa ¼Vªsyj½ dh fLFkfr eas] izfrfnu nks :i;s(
¼x½ fdlh LykbM dh fLFkfr eas] izfr LykbM izfrfnu ipkl iSalk(
¼?k½ fdlh vU; foKkiu dh fLFkfr eas] izfr foKkiu ipkl iSalkA
¼3½ bl /kkjk dh dksbZ ckr jkT; ljdkj dks jkT; ds fofHkUu {ks=ksa ds fy, ;k
fofHkUUk izdkj ds foKkiuksa ds fy, dj dh fofHkUUk nj vf/klwfpr djus ls izokfjr ugha
djsxhA
¼4½ bl /kkjk ds v/khu ns; dj dh lax.kuk djus eas dj ds ns; /ku dks] tgk¡ dgha
vko”;d gks] ik¡p iSls ds vxys mPprj xf.kr eas iw.kkZafdr fd;k tk,xkA
4&& dj] fofgr jhfr ls] ekfyd ls fy;k vkSj mlds }kjk Hkqxrku fd;k tk,xk
fdUrq fdlh lafonk ds v/khu jgrs gq,] Lo;a }kjk dj ds lEcU/k eas Hkqxrku dh xbZ ;k ns;
jkf”k dks ekfyd ,sls O;fDr ls olw y dj ldsxk] ftldh vk sj ls foKkiu iznf”kZr fd;k
tk;%
dj ds Hkqxrku dk nkf;Ro
ijUrq fdlh ekfyd }kjk ,deq”r dj dk Hkqxrku djus ds ekeys esa] ekfyd }kjk
bl /kkjk ds v/khu ,sls fdlh O;fDr ls] ftldh vksj ls foKkiu iznf”kZr fd;k tk;] olwy
dh tk ldus okyh jkf”k ,sls foKkiu ij /kkjk 3 ds v/khu ns; foKkiu dj dh jkf”k ds
cjkcj gksxhAÀ2
5&& foKkiuksa ds izn”kZu ds lEcU/k eas ekfyd ,slh ys[kk&cgh j[ksxk vkSj ,sls
vUrjky ij ,slh foojf.k;k¡ izLrqr djsxk] tSlh fofgr dh tk;A
Yks[kk&cgh vkfn j[kus dk
drZO;
6&& ¼1½ fuEufyf[kr ds lEcU/k eas dksbZ ns; ugha gksxk %&
NwV
¼d½ fdlh ljdkj ;k LFkkuh; izkf/kdkjh ds fy, ;k mldh vksj ls iznf”kZr
dksbZ foKkiu(
1- mÙkj izns”k vf/kfu;e la[;k 12 o’kZ 1989 ds v/;k;&pkj dh /kkjk 15 }kjk ijUrqd c<++k;k x;kA
2- mi;qZDr dh /kkjk 16 }kjk ijUrqd c<+k;k x;kA
19
¿mÙkj izns”k foKkiu dj vf/kfu;e] 1981À ¿/kkjk 7&9À
¼[k½ fdlh flusek eas] ftleas LykbM iznf”kZr dh tk jgh gks] :Ikd fp=ksa
¼Qhpj fQYe½ ds izn”kZu ls lEcfU/kr dksbZ LykbM(
Tkgk¡ ftyk eftLVªsV ;k jkT; ljdkj }kjk bl fufeÙk izkf/kd`r fdlh
vU; vf/kdkjh dk ;g lek/kku gks tk; fd dksbZ foKkiu fcuk fdlh ykHk ds
yksdksi;ksxh] iwr ;k “kSf{kd iz;kstu ds fy, iznf”kZr fd;k tkrk gS] ogk¡ og ,sls
foKkiu dks dj ds Hkqxrku ls NwV ns ldrk gSA
7&& tgk¡ vk;qDr dk ;g lek/kku gks tk, fd ekfyd us okLrfo d :Ik ls ns;
jkf”k ls vf/kd dj tek fd;k gS] ogk¡ og ,slh jkf”k dks okil dj nsxk ;k Hkfo’; eas
Hkqxrku fd, tkus okys dj ds izfr mls lek;ksftr djsxkA
dj okil djuk
8&& ¼1½ Tkgk¡ vk;qDr dk ;g lek/kku gks tk; fd ekfyd us & foosd cqf) ds vuqlkj
dj fu/kkZj.k
¼d½ bl vf/kfu;e ds v/khu ns; dj ds Hkqxrku dk fdlh Hkh rjg ls
diViwoZd vioapu fd;k gS ;k vioapu djus dk iz;kl fd;k gS( ;k
¼[k½ lkgh vkSj lEiw.kZ foojf.k;k¡] muds fy, fofgr le; ds Hkhrj rS;kj
djus ;k izLrqr djus eas pwd dh gS(
Okgk¡ og ekfyd dks lquokbZ dk ;qfDr;qDr volj nsu ss ds Ik”pkr~ viuh
foosd cqf) ds vuqlkj] ekfyd }kjk ns; dj dh jkf”k dk fu/kkZj.k djsxk vkSj
“kkfLRk Hkh vkjksfir dj ldrk gS] tks ik¡p lkS :Ik;s ;k ns; dj dh jkf”k ds nqxqus
ls] tks Hkh vf/kd gks] vf/kd u gksxhA
¼2½ mi/kkjk ¼1½ ds v/khu f dlh vkns”k eas O;fFkr dksbZ O;fDr] ,slk vkns”k rkehy
gksus ds fnuk¡d ls rhu fnu ds Hkhrj] ,slh jhfr ls tSlh] fofgr dh tk;] jkT; ljdkj dks
vihy dj ldrk gS vkSj ,slh vihy ij vihy izkf/kdkjh dk vkns”k vfUre gksxkA
9&& ¼1½ vk;qDr ;k mlds }kjk bl fufeÙk izkf/k d`r dksbZ vU; vf/kdkjh ,slh
lgk;rk ds lkFk] tSlh vko”;d gks] bl vf/kfu;e ds micU/kksa ds vuqikyu dks lqfuf”pr
djus dh n`f’V ls fdlh Hkh ;qfDr;qDr le; ij fdlh flusek ;k fdlh LFkku eas] ftls
mlls lEcfU/kr vfHkys[k j[kus ds fy, iz;qDr fd;k tkrk gks ;k ftlds l EcU/k eas bl
izdkj iz;qDr fd, tkus dk lansg gks] izos”k dj ldrk gS] mldk fujh{k.k dj ldrk gS vkSj
mldh ryk”kh ys ldrk gS vkSj foKkiu ds izn”kZu ls lEcfU/kr ,sls vfHkys[k dks ftUgsa og
vko”;d le>s] vius dCts eas ys ldrk gS ;k mUgsa izLrqr djus dh vis{kk dj ldrk gSA
fujh{k.k
¼2½ mi/kkjk ¼1½ ds v/khu izos”k djus ryk”kh ysus ;k fujh{k.k djus dh “kfDRk dk
iz;ksx ftyk eftLVªsV ;k mlds }kjk izkf/kd`r fdlh vf/kdkjh }kjk Hkh ml ftys ds Hkhrj]
tgk¡ og rRle; rSukr gks] fd;k tk ldrk gSA
¼3½ Ekkfyd mi/kkjk ¼1½ ;k m i/kkjk ¼2½ eas fofufnZ’V fujh{k.k vf/kdkjh dks lHkh
;qfDr;qDr lgk;rk nsxkA
¼4½ mi/kkjk ¼1½ ;k mi/kkjk ¼2½ eas fofufnZ’V izR;sd fujh{kd vf/kdkjh Hkkjrh; n.M
lafgrk dh /kkjk 21 ds vFkkZUrxZr yksd&lsod le>k tk,xkA
20
¿mÙkj izns”k foKkiu dj vf/kfu;e] 1981À ¿/kkjk 10&13À
10&& ¼1½ dksbZ O;fDr] tks bl vf/kfu;e ds v/khu ns; fdlh dj dk Hkqxrku djus
eas pwd djrk gS ;k mldk vioapu djrk gS] nks’k&fl) ij] ,d gtkj :Ik;s ls vuf/kd
tqekZus ls n.Muh; gksxkA
“kkfLr
¼2½ dksbZ O;fDr] tks fdlh fujh{kd vf/kdkjh dks bl vf /kfu;e ;k blds v/khu
cuk, x, fu;eksa ds v/khu vius drZO;ksa ds ikyukFkZ izos”k djus ls jksdrk gS ;k vU; izdkj
ls ck/kk igq¡pkrk gS] nks’k&flf) ij ,d gtkj :Ik;s ls vuf/kd ds tqekZus ls n.Muh; gksxkA
¼3½ dksbZ O;fDr] tks bl vf/kfu;e ;k blds v/khu cuk, x, fu ;eksa ds fdlh vU;
micU/k dk mYya?ku djrk gS ;k bl vf/kfu;e ;k blds v/khu cuk, x, fu;eksa ds v/khu
tkjh fd, x, fdlh vkns”k ;k funs”k dk vuqikyu djus eas pwd djrk gS] nks’k&flf) ij]
ik¡p lkS :Ik;s ls vuf/kd ds tqekZus ls n.Muh; gksxkA
11&& ¼1½ ;fn bl vf/kfu;e ds v/khu fdlh vijk/k dks djus okyk O;fDRk dksbZ
dEiuh gks rks og dEiuh vkSj vijk/k djus ds le; ml dEiuh ds dk;Z&lapkyu dk
izHkkjh vkSj mlds fy, dEiuh ds izfr mÙkjnk;h izR;sd O;fDr Hkh ml vijk/k ds fy, nks’kh
le>k tk,xk vkSj rn~uqlkj mlds fo:) dk;Zokgh d h tk ldsxh vkSj mls n.M fn;k tk
ldsxk %
dEiuh }kjk vijk/k
ijUrq bl mi/kkjk dh dksbZ ckr ,sls fdlh O;fDr dks n.M dk Hkkxh ugha cuk,xh]
;fn og ;g lkfcr dj ns fd vijk/k mldh tkudkjh ds fcuk fd;k x;k Fkk ;k mlus ml
vijk/k ds fuokj.k ds fy, lHkh lE;d rRijrk cjrh FkhA
¼2½ mi/kkjk ¼1½ eas fdlh ckr ds gksrs gq, Hkh] tgk¡ bl /kkjk ds v/khu dksbZ vijk/k
fdlh dEiuh }kjk fd;k x;k gks vkSj lkfcr gks tk, fd vijk/k ml dEiuh ds fdlh izcU/k
vfHkdrkZ] lfpo] dks’kk/;{k] funs”kd] izcU/kd ;k vU; vf/kdkjh dh lgefr ;k ekSukuqefr ls
fd;k x;k gS ;k mldh vksj ls fdlh mis{kk ds dkj.k gqvk gS rks ,slk izcU/k vfHkdrkZ]
lfpo] dks’kk/;{k] funs”kd] izcU/kd ;k vU; vf/kdkjh Hkh ml vijk/k dk nks’kh le>k tk,xk
vkSj rn~uqlkj mlds fo:) dk;Zokgh dh tk ldsxh vkSj mls n.M fn;k tk ldsxkA
Li’Vhdj.k& bl /kkjk ds iz;kstuksa ds fy, &
¼d½ ^^dEiuh^^ ls fdlh fuxfer fudk; vfHkizsr gS vkSj blds vUrxZr
dksbZ QeZ ;k O;fDRk;ksa dk vU; leqnk; Hkh gS( vkSj
¼[k½ fdlh QeZ ds lECkU/k eas] ^^funs”kd^^ ls QeZ ds Hkkxhnkj vfHkizsr gSA
12&& bl vf/kfu;e ds v/khu n.Muh; fdlh vijk/k ds fy, dksbZ vfHk;kstu
ftyk eftLVªsV dh iwoZ Lohd`fr ds fcuk lafLFkr ugha fd;k tk,xkA
vfHk;kstu ds fy,
Lohd`fr
13&& ¼1½ bl vf/kfu;e ds v/khu n.Muh; fdlh vijk/k dk “keu pkgs vfHk;kstu
lafLFkr fd, tkus ds iwoZ ;k Ik”pkr~] vk;qDr }kjk] jkT; lj dkj ds bl fufeÙk fdlh
lkekU; ;k fo”ks’k&vkns”k ds v/khu jgrs gq,] vijk/k ds fy, fu;r tqekZuk dh vf/kdre
/kujkf”k ls vuf/kd “keu Qhl dh ,slh /kujkf”k ftls og mfpr le>s] olwy djus ij
fd;k tk ldsxkA
vijk/kksa dk “keu
¼2½ Tkgk¡ vijk/k dk bl izdkj “keu &
¼d½ vfHk;kstu lafLFkr fd, tkus ds iwoZ fd;k tk;] ogk¡ vijk/kh ,sls
vijk/k ds fy, vfHk;ksftr ugha fd;k tk,xk vkSj ;fn vfHkj{kk ea s gks rks fu;qDr
dj fn;k tk,xk(
21
¿mÙkj izns”k foKkiu dj vf/kfu;e] 1981À ¿/kkjk 14&20À
¼[k½ vfHk;kstu lafLFkfr fd, tkus ds Ik”p kr~ fd;k tk;] ogk¡ “keu dk
izHkko vijk/kh dh nks’keqfDr dk gksxkA
14&& dj ds e)s ns; dksbZ jkf”k] rRle; izo`Ùk fdlh vU; fof/k ds v/khu jkT;
ljdkj dks miyC/k olwyh dh fdlh vU; jhfr ij izfrdwy izHkko Mkys fcuk] Hkw&jktLo dh
cdk;k ds :Ik eas olwy dh tk ldsxhA
dj dh olwyh
15&& jkT; ljdkj ;k mlds fdlh vf/kdkjh ;k lsod ds fo:) dksbZ dk;Zokgh
,sls dk;Z ds fy, ugha dh tk ldsxh] tks bl vf/kfu;e ;k blds v/khu cuk, x, fu;ekas
ds v/khu ln~Hkkouk ls fd;k x;k gks ;k fd, tkus ds fy, rkRif;Zr gksA
dfri; dk;Zokfg;ksa ij
jksd
16&& ¼1½ jkT; ljdkj] /kkjk 2 ds [k.M ¼x½] /kkjk 3 vkSj 20 eas fufnZ’V “kfDr;ksa
ds flok;] bl vf/kfu;e ds v/khu viuh lHkh ;k dksbZ “kfDr vius vius v/khuLFk fdlh
O;fDr ;k izkf/kdkjh dks vf/klwpuk }kjk izR;k;ksftr dj ldrh gS vkSj bl izdkj
izR;k;ksftr fdlh “kfDRk dks blh izdkj okil ys ldrh gSA
izR;k;kstu
¼2½ mi/kkjk ¼1½ ds v/khu izR;k;ksftr fdlh “kfDr dk iz;ksx ,sls fucZU/kuksa] izfrcU/kksa
;k “krksZa ds v/khu fd;k tk,xk] tSlk jkT; ljdkj le;≤ ij fu/kkZfjr djsA
17&& vk;qDr dh bl vf/kfu;e ds iz;kstuksa dks dk;kZfUor djus ds fy, flusek ds
ekfydksa ds le;≤ ij ,sls funs”k tkjh djus dh “kfDr gksxh] tks bl vf/kfu;e ;k
blds v/khu cuk, x, fu;eksa ds micU/k ls vlaxr u gksA
vk;qDr dks funs”k tkjh
djus dh “kfDRk
18&& izR;sd foÙkh; o’kZ ds izkjEHk eas] fof/k }kjk lE;d fofu;ksx dj fy, tkus ds
Ik”pkr~ jkT; ljdkj iwoZorhZ foÙkh; o’kZ eas dj ds e)s izkIr jkf”k esa ls olwyh dk O;;
dkVus ds Ik”Pkkr~ “ks’k /kujkf”k jkT; dh lagr fuf/k ls fudkysxh vkSj mls ,slh jhfr ls vkSj
,sls vuqikr eas] fofgr fd;k tk;] LFkkuh; fudk;ksa dks vUrfjr djsxhA
Li’Vhdj.k& bl /kkjk ds iz;kstukFkZ in ^^LFkkuh; fudk;^^ ls fdlh E;wfufliy
cksMZ] uxj egkikfydk] uksVhQkbM ,fj;k desVh ;k Vkmu ,fj;k desVh ;k ftyk ifj’kn~
vfHkizsr gSA
LFkkuh; fudk;ksa dks dj
dh jkf”k dk Hkqxrku
19&& Tkgk¡ bl vf/kfu;e ds v/khu dj ns; gks] ogk¡ fdlh vU; mÙkj izns”k
vf/kfu;e ds v/khu fdlh flusek ds Hkhrj insZ ij iznf”kZr foKkiuksa ij dksbZ dj] midj]
“kqYd ;k vU; mn~xzg.k ns; ugha gksxkA
vU; vf/kfu;fefr;ksa ds
v/khu dj ls NwV
20&& jkT; ljdkj ] vf/klwpuk }kjk ] bl vf/kfu;e ds iz;kstuksa dks dk;kZfUor
djus ds fy, fu;e cuk ldrh gSA
fu;e cukus dh “kfDr
22
THE UTTAR PRADESH ADVERTISEMENTS TAX ACT, 19811
[U. P. Act No. 16 of 1981]
[Passed in Hindi by the Uttar Pradesh September Legislative Assembly on
September 17, 1981 and by, the Uttar Pradesh Legislative Council on 21, 1981.
Received the assent of the Governor on October 1, 1981 under Article 200 of
“the Constitution of India ” and was published in the Uttar Pradesh Gazette
Extraordinary dated October 5, 1981.]
AN
ACT
to provide for the levy of tax on advertisements exhib ited in cinemas and for matters
connected therewith.
IT IS HEREBY enacted in the Thirty -Second year of the Republic of India as
follows:
Short title and
commencement
1. (1) This Act may be called the Uttar Pradesh Advertisements Tax Act 1981.
(2) It shall come into force on suc h date as the State Government may, by
notification, appoint in this behalf, and different dates may be so appointed for
different provisions of this Act, or for different areas of the State.
Definitions 2. In this Act-
(a) “advertisement” means t he intimation or announcement of any goods,
property, entertainment, trade, business or profession by, means of a slide
or film;
(b) "cinema" means a place lice nsed to exhibit films by means of a
cinematograph under the prov isions of the Uttar Pradesh Cinemas
(Regulation) Act, 1955 ;
(c) "Commissioner" means the Entertainment and Betting Tax Commissioner,
Uttar Pradesh, and includes the Additional Entertainment and Betting Tax
Commissioner, the Joint Entertainment and Betting Tax Commissioner,
the Deputy Entertainment and Betting Tax Commissioner, and an y ether
officer authorized by the State Government by notification to exercise all
or any of his powers under this Act;
(d) "Proprietor" in relation to a cinema includes-
(i) the licensee thereof, within the meaning of the U. P. Cinematograph
Rules, 1951 ;
(ii) any person responsible for or for the time being in charge of the
management thereof;
(iii) any person charged with the work of projecting any slide or film
therein ;
(e) "tax" means advertisement tax and includes any penalty or other charge
levied under this Act.
1.For statement of Objects and Reasons see Uttar Pradesh Gazette Extraordinary, dated 17, March 1981.
23
[The Uttar Pradesh Advertisements Tax Act 1981] [Section 3-6]
Levy of tax
on
advertiseme
nts
3. (1) On all advertisements exhibited on the screen in a cinema there shall be charged,
levied and paid an advertisement tax at such rate as the State Government may
from time to time notify in this behalf :
[Provided that a proprietor may, in lieu of the tax 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,
notwithstanding anything to the contrary contained in that section.]1
(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 meters 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, fifty paise per slide 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 not ifying
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.
Liability to
pay tax
4. The tax shall be charged from and paid by the proprietor in the manner
prescribed but, subject to any contract to the contrary, the amount paid or
payable by the proprietor in respect of the tax shall be recoverable by h im from
any person on whose behalf the advertisement is exhibited :
[Provided that in case of payment of a lump sum tax by a proprietor, the
amount recoverable under this section by the proprietor from any person on
whose behalf the advertisement is exhib ited shall be equivalent to the amount of
advertisement tax payable under section 3 on such advertisement.]2
Duty to
keep books
of accounts
etc.
5. The proprietor shall keep such books of account and submit such returns at such
intervals in respect of the exhibition of advertisements as may be prescribed.
Exemptions 6. (1) No tax shall be payable in respect of ------
(a) any advertisement exhibited for or on behalf of any Government or local
authority;
1.Chapter-IV Added proviso by section 15 of U.P. Act No. 12 of 1989.
2.Added proviso by section 16 ibid.
24
[The Uttar Pradesh Advertisements Tax Act 1981] [Section 7-9]
(b) any slide relating to the exhibition of feature films in the cinema in which
the slide is being exhibited.
(2) Where the District Magistrate, or any other officer authorized by the State
Government in this behalf, is satisfied that any advertisement is exhibited for
philanthropic, charitable or educational purposed without any profit, he may
exempt such advertisement from payment of tax.
Refund of
tax
7. Where the commissioner is satisfied that the proprietor has deposited tax in
excess of the amount actually due, he shall grant a refund in respect of such
amount or allow its adjustment against future payments of tax.
Best
judgment
Assessment
8. (1) Where the commissioner is satisfied that the proprietor-----
(a) has fraudulently evaded or attempted to evade, in any form whatsoever,
the payment of tax due under this Act; or
(b) has failed to prepar e or to submit true and full returns within the time
prescribed therefor;
he shall, after giving the proprietor a reasonable opportunity of being
heared, assess to the best of his judgment, the amount of tax due from the
proprietor and may also impo se a penalty not exceeding five hundred rupees
or double the amount of tax due, whichever is greater.
(2) Any person aggr ieved by an order under sub -section (1) may, within thirty
days from the date of service of such order, prefer an appeal to the Stat e
Government in such manner as may be prescribed, and the order of the
appellate authority on such appeal shall be final.
Inspections 9. (1) The Commissioner or any other officer authorized by him in this behalf may,
with such assistance as may be nec essary, enter inspect and search any
cinema or any place used or suspected to be used, for keepin g records
connected therewith, at any reasonable time w ith a view, to securing
compliance of the provisions of t his Act, and may take in his possession or
require the production of such records relating to the exhibition or
advertisements, as he considers necessary.
(2) The powers of entry, search and inspection under sub -section (1) may also
be exercised by the District Magistrate or an officer authori zed by him
within the district to which he is for the time being posted.
(3) The proprietor shall give every reasonable assistance to the inspecting officer
specified in sub-section (1), or sub-section (2).
(4) Every inspecting officer specified in sub-section (l) or sub-section (2) shall
be deemed to be a pu blic servant within the meaning of section 21 of the
Indian Penal Code.
25
[The Uttar Pradesh Advertisements Tax Act 1981] [Section 10-
13]
Penalties 10. (1) Any person who fails to pay or evades the payment of any, tax due under this Act
shall, on conviction, be liable to a fine not exceeding one thousand rupees.
(2) Any person who prevents the entry of, or otherwise obstructs, any inspecting
officer in the discharge of his duties under this Act or the rules made thereunder
shall, on conviction, be punishable with a fine not exceeding one thousand rupees.
(3) Any person who c ontravenes any ether provision of this Act or the rules made
thereunder, or fails to comply with any order or direction issued under this Act or
the rules made thereunder shall, on con viction, be punishable with a fine not
exceeding five hundred rupees.
Offences by
companies
11. (1) If the person committing an offence under this Act is a company, the company as
well as every person in charge of and responsible to the company for the conduct
of its business at the time of the commission of the offence shall be deemed to be
Guilty of the offence and shall be liable to be proceeded ag ainst an d punished
accordingly :
Provided that nothing container in this sub -section shall render any such
person liable to any punishment If he proves that the offence was committed
without his knowledge or that he exercised all due diligence to prevent the
commission of such offence.
(2) Notwithstanding anything contained in sub -section (1), where any offence under
this section has been committed by a company and it is proved that the offence
has been committed with the consent or connivance of, or that the com mission of
the offence is attributable to any neglect on the part of any managing agent,
secretary, treasurer, director, manager or other officer of the company, such
managing agent, secretary, treasurer, director, manager or other officer shall also
be deemed to be guilty of that offence and shall be liable to be proceeded against
and punished accordingly.
Explanation- For the purposes of this section---
(a) "company" means any body corporate, and includes a firm or o ther
association of individuals; and
(b) "Director" in relation to a firm, means a partner in the firm.
Sanction of
prosecution
12. No prosecut ion for any, offence punishable under this Act shall be instituted
except With the previous sanction of the District Magistrate.
Compounding
of offences
13. (1) Any offence punishable under this Act may, subject to any general or special
order of the State Government in this behalf, be compounded either before or after
the institution of the prosecution, by the Commissioner on realizatio n of such
amount of composition fee as he thinks fit not exceeding the maximum amount of
fine fixed for the offence.
(2) Where the offence is so compounded--
(a) before the institution of the prosecution, the offender shall, not be liable to
prosecution for such offence and shall, if in custody, be set at liberty ;
26
[The Uttar Pradesh Advertisements Tax Act 1981] [Section 14-20]
(b) after the institution of the prosecution, the composition shall am ount to
acquittal of the offender.
Recovery of
tax
14. Any sum the on account of tax shall, without prejudice to any other mode
of recovery available to the State Government under any other law for the
time being in force, be recoverable as arrears, of land revenue.
Bar of certain
proceedings
15. No action shall l ie against the State Government or any of its officers or
servants for any act done or purporting to be done in good faith under this
Act or the rules made thereunder.
Delegation 16. (1) The State Government may, by notification, delegate all or any of its power
under this Act except the powers referred to in c lause (c) of section 2,
section 3, and section 20, to any section or authority subordinate to it and
may in the like manner withdraw any power so delegated.
(2) The exercise or any powers delegated under sub-section (1) shall, be subject
to such restrictions, limitations or conditions as may be laid down by the
State Government from time to time.
Power of
commissioner
to issue
directions
17. The Commissione r shall have the power to issue directions from time to
time not inconsistent with the provisions of this Act or the r ules made
thereunder to the proprietors of cinemas for carrying out the purposes of
this Act.
Payments of the
amount of tax
to local bodies
18. At the beginning of each financial year, after due appropriation has been
made by law, the State G overnment shall withdraw from and out of the
Consolidated Fund of the State an amount equivalent to the sum received
by it on account of the tax in t he preceding financial year af ter deduction
charges, and tra nsfer it to the local bodies in suc h manner and in such
proportion as may be prescribed.
Explanation--- For the purposes o f this sec tion, the expression local body
means a Municipal B oard, Nagar Mahapalika, notified area committee or
town area committee or Zila Parishad.
Exemption
from tax under
other
enactments
19. No ta x, cess, duty or other levy on advertisements exhibited on screen
inside a cinema under any other Uttar Pradesh Act shall be payable where a
tax is payable under this Act.
Power to make
rules
20. The State Government may, by notification, make rules for carrying out the
purposes of this Act.