The UTTAR PRADESH ADVERTISEMENTS TAX ACT, 1981

16 mÙkj inz s”k foKkiu dj vf/kfu;e] 1981 ¿mÙkj izns”k vf/kfu;e l[a ;k 16 o’kZ 1981À THE UTTAR PRADESH ADVERTISEMENTS TAX ACT, 1981 [U. P. Act No. 16 of 1981] 17 mÙkj inz s”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 es a Lohdr` fd;kA ^^Hkkjr dk lafo/kku^^ ds vuqPNsn 200 ds vUrxZr jkT;iky us fnuk¡d 01 vDVwcj 1981 dks Lohdf`r iznku dh rFkk mÙkj izns”kh; ljdkjh vlk/kkj.k xtV ea s fnuk¡d 05 vDVwcj] 1981 dks izdkf”kr gqvkAÀ flusek es a iznf”kZr foKkiuks a ij dj vkjksi.k vkSj mlls lEc) fo’k;kaa s dk micU/k djus d s fy, vf/kfu;e Hkkjr x.kjkT; ds cRrhlosa o’kZ ea s 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/klpw uk }kjk] bl fufeÙk fu;r djs vkSj bl vf/kfu;e ds fofHkUu micU/kks a ;k jkT; ds fofHkUu {ks=ks a ds fy, fofHkUu fnuk¡d fu;r fd, tk ldrs gSaA 2&& bl vf/kfu;e ea s %& 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= ¼fofu;eu½ vf/kfu;e] 1955 ds micU/kks a ds v/khu pyfp= ;a= ds ek/;e ls fQYe iznf”kZr djus ds fy, ykblsla izkIr fdlh LFkku ls gS( ¼x½ ^^vk;Dq r^^ ls vkeksn vkSj i.kdj vk;Dq r] mÙkj izns”k vfHkizsr gS vkSj blds vUrxZRk jkT; ljdkj }kjk] vf/klpw uk }kjk bl vf/kfu;e ds v/khu vk;Dq r dh leLr ;k fdlh “kfDr dk iz;ksx djus ds fy, izkf/kdr` vij vkeksn vkSj i.kdj vk;Dq r] la;qDr vkeksn vkSj i.kdj vk;Dq r] mi vkeksn vkSj i.kdj vk;Dq r 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 ykblsla x`ghrk( ¼nks½ dksbZ O;fDr] tks mlds izzcU/k ds fy, mÙkjnk;h ;k rRle; mldk izHkkjh gks( ¼rhu½ dksbZ O;fDRk] ftls mlea s 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”;ks a vkSj dkj.kks a ds fooj.k ds fy, fnuk¡d 17 ekp]Z 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 ins Z ij iznf”kZr leLr foKkiuks a ij foKkiu dj ,slh nj foKkiu ij dj dk ij] tSlh jkT; ljdkj le;&le; ij bl fufeÙk vf/klfwpr djs] izHkkfjr] mn~x`ghr vkSj vkjksi.k vnk fd;k tk,xk % ¿ijUrq dksbZ ekfyd bl mi/kkjk ds v/khu ns; dj ds cny s ,slh “krksaZ ij] ,slh jhfr ls vkSj ,slh njksa ij] tks jkT; ljdkj bl fufeÙk vf/klfwpr 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 es a fdlh ckr ds izfrdwy gksrs gq, Hkh] mDr /kkjk ds v/khu y[s kk j[kus vkSj fooj.kh izLrqr djus dh vis{kk ugha dh tk;xhAÀ1 ¼2½ mi/kkjk ¼1½ ea s fufnZ’V dj dh nj fuEufyf[kr ls vf/kd ugha gksxh %& ¼d½ foKkiu y?kq fp= dh fLFkfr ea]s izfr iSarkyhl ehVj ;k mlds Hkkx ij izfr lIrkg ;k mlds Hkkx ds fy, ipkl :Ik;(s ¼[k½ fdlh fQYe dh >yfd;ks a ¼Vªsyj½ dh fLFkfr ea]s izfrfnu nks :i;(s ¼x½ fdlh LykbM dh fLFkfr ea]s izfr LykbM izfrfnu ipkl iSalk( ¼?k½ fdlh vU; foKkiu dh fLFkfr ea]s izfr foKkiu ipkl iSalkA ¼3½ bl /kkjk dh dksbZ ckr jkT; ljdkj dks jkT; ds fofHkUu {ks=ks a ds fy, ;k fofHkUUk izdkj ds foKkiuks a 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 d s vxy s mPprj xf.kr ea s iw.kkZafdr fd;k tk,xkA 4&& dj] fofgr jhfr ls] ekfyd ls fy;k vkSj mlds }kjk Hkqxrku fd;k tk,xk dj ds Hkqxrku dk nkf;Ro fdUrq fdlh lafonk ds v/khu jgrs gq,] Lo;a }kjk dj ds lEcU/k ea s Hkqxrku dh xbZ ;k ns; jkf”k dks ekfyd ,sls O;fDr ls olwy dj ldsxk] ftldh vksj ls foKkiu iznf”kZr fd;k tk;% ijUrq fdlh ekfyd }kjk ,deq”r dj dk Hkqxrku djus ds ekey s es]a 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&& foKkiuks a ds izn”kZu ds lEcU/k ea s ekfyd ,slh y[s kk&cgh j[kxs k vkSj ,sls Yks[kk&cgh vkfn j[kus dk vUrjky ij ,slh foojf.k;k ¡ izLrqr djsxk] tSlh fofgr dh tk;A drZO; 6&& ¼1½ fuEufyf[kr ds lEcU/k ea s 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 ea]s ftleas LykbM iznf”kZr dh tk jgh gks] :Ikd fp=ks a ¼Qhpj fQYe½ d s izn”kZu ls lEcfU/kr dksbZ LykbM( Tkgk¡ ftyk eftLVªsV ;k jkT; ljdkj }kjk bl fufeÙk izkf/kdr` 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;Dq r dk ;g lek/kku gks tk, fd ekfyd us okLrfod :Ik ls ns; dj okil djuk jkf”k ls vf/kd dj tek fd;k gS] ogk¡ og ,slh jkf”k dks okil dj nsxk ;k Hkfo’; ea s Hkqxrku fd, tkus okys dj ds izfr mls lek;kfstr djsxkA 8&& ¼1½ Tkgk¡ vk;Dq r 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 ea s pwd dh gS( Okgk¡ og ekfyd dks lquokbZ dk ;qfDr;qDr volj nsus s 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 gk]s vf/kd u gksxhA ¼2½ mi/kkjk ¼1½ ds v/khu fdlh vkns”k ea s 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;Dq r ;k mlds }kjk bl fufeÙk izkf/kd`r dksbZ vU; vf/kdkjh ,slh fujh{k.k lgk;rk ds lkFk] tSlh vko”;d gks] bl vf/kfu;e ds micU/kks a ds vuqikyu dks lqfuf”pr djus dh n`f’V ls fdlh Hkh ;qfDr;qDr le; ij fdlh flusek ;k fdlh LFkku ea]s ftls mlls lEcfU/kr vfHkys[k j[kus ds fy, iz;qDr fd;k tkrk gks ;k ftlds lEcU/k ea s 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 y s ldrk gS vkSj foKkiu ds izn”kZu ls lEcfU/kr ,sls vfHkys[k dks ftUgas og vko”;d le>s] vius dCt s ea s y s ldrk gS ;k mUgas izLrqr djus dh vis{kk dj ldrk gSA ¼2½ mi/kkjk ¼1½ ds v/khu izos”k djus ryk”kh yus s ;k fujh{k.k djus dh “kfDRk dk iz;ksx ftyk eftLVªsV ;k mlds }kjk izkf/kdr` fdlh vf/kdkjh }kjk Hkh ml fty s ds Hkhrj] tgk¡ og rRle; rSukr gks] fd;k tk ldrk gSA ¼3½ Ekkfyd mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ea s 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 “kkfLr ea s pwd djrk gS ;k mldk vioapu djrk gS] nks’k&fl) ij] ,d gtkj :Ik;s ls vuf/kd tqekZus ls n.Muh; gksxkA ¼2½ dksbZ O;fDr] tks fdlh fujh{kd vf/kdkjh dks bl vf/kfu;e ;k blds v/khu cuk, x, fu;eks a ds v/khu vius drZO;ks a 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 d s tqekZus ls n.Muh; gksxkA ¼3½ dksbZ O;fDr] tks bl vf/kfu;e ;k blds v/khu cuk, x, fu;eks a ds fdlh vU; micU/k dk mYya?ku djrk gS ;k bl vf/kfu;e ;k blds v/khu cuk, x, fu;eks a ds v/khu tkjh fd, x, fdlh vkns”k ;k funs”k dk vuqikyu djus ea s pwd djrk gS] nks’k&flf) ij] ik¡p lkS :Ik;s ls vuf/kd d s 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 }kjk vijk/k 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;oZ kgh dh tk ldsxh vkSj mls n.M fn;k tk ldsxk % 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 ea s 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;oZ kgh dh tk ldsxh vkSj mls n.M fn;k tk ldsxkA Li’Vhdj.k& bl /kkjk ds iz;kstuks a ds fy, & ¼d½ ^^dEiuh^^ ls fdlh fuxfer fudk; vfHkizsr gS vkSj blds vUrxZr dksbZ QeZ ;k O;fDRk;ks a dk vU; leqnk; Hkh gS( vkSj ¼[k½ fdlh QeZ ds lECkU/k ea]s ^^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;kts u vfHk;kstu ds fy, ftyk eftLVªsV dh iwoZ Lohdf`r ds fcuk lafLFkr ugha fd;k tk,xkA Lohd`fr 13&& ¼1½ bl vf/kfu;e ds v/khu n.Muh; fdlh vijk/k dk “keu pkgs vfHk;kts u vijk/kks a dk “keu lafLFkr fd, tkus ds iwoZ ;k Ik”pkr~] vk;Dq r }kjk] jkT; ljdkj 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 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;kfstr ugha fd;k tk,xk vkSj ;fn vfHkj{kk eas 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;kts u lafLFkfr fd, tkus ds Ik”pkr~ 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; dj dh olwyh ljdkj dks miyC/k olwyh dh fdlh vU; jhfr ij izfrdwy izHkko Mkys fcuk] Hkw&jktLo dh cdk;k ds :Ik ea s olwy dh tk ldsxhA 15&& jkT; ljdkj ;k mlds fdlh vf/kdkjh ;k lsod ds fo:) dksbZ dk;oZ kgh dfri; dk;Zokfg;ks a ij ,sls dk;Z ds fy, ugha dh tk ldsxh] tks bl vf/kfu;e ;k blds v/khu cuk, x, fu;ekas jksd ds v/khu ln~Hkkouk ls fd;k x;k gks ;k fd, tkus d s fy, rkRif;Zr gksA 16&& ¼1½ jkT; ljdkj] /kkjk 2 ds [k.M ¼x½] /kkjk 3 vkSj 20 eas fufnZ’V “kfDr;ks a izR;k;kstu 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/klpw uk }kjk izR;k;ksftr dj ldrh gS vkSj bl izdkj izR;k;kfstr fdlh “kfDRk dks blh izdkj okil y s ldrh gSA ¼2½ mi/kkjk ¼1½ ds v/khu izR;k;kfstr fdlh “kfDr dk iz;ksx ,sls fucZU/kuks]a izfrcU/kks a ;k “krksaZ d s v/khu fd;k tk,xk] tSlk jkT; ljdkj le;&le; ij fu/kkZfjr djsA 17&& vk;Dq r dh bl vf/kfu;e ds iz;kstuks a dks dk;kZfUor djus d s fy, flusek ds vk;qDr dks funs”k tkjh ekfydks a ds le;&le; ij ,sls funs”k tkjh djus dh “kfDr gksxh] tks bl vf/kfu;e ;k djus dh “kfDRk blds v/khu cuk, x, fu;eks a ds micU/k ls vlaxr u gksA 18&& izR;sd foÙkh; o’kZ ds izkjEHk ea]s fof/k }kjk lE;d fofu;ksx dj fy, tkus ds LFkkuh; fudk;ks a dks dj Ik”pkr~ jkT; ljdkj iwoZorhZ foÙkh; o’kZ ea s dj ds e)s izkIr jkf”k es a ls olwyh dk O;; dh jkf”k dk Hkqxrku dkVus d s Ik”Pkkr~ “ks’k /kujkf”k jkT; dh lagr fuf/k ls fudkysxh vkSj mls ,slh jhfr ls vkSj ,sls vuqikr ea]s fofgr fd;k tk;] LFkkuh; fudk;ks a 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 19&& Tkgk¡ bl vf/kfu;e ds v/khu dj ns; gks] ogk¡ fdlh vU; mÙkj izns”k vU; vf/kfu;fefr;ks a ds vf/kfu;e ds v/khu fdlh flusek ds Hkhrj ins Z ij iznf”kZr foKkiuks a ij dksbZ dj] midj] v/khu dj ls NwV “kqYd ;k vU; mn~xzg.k ns; ugha gksxkA 20&& jkT; ljdkj] vf/klpw uk }kjk] bl vf/kfu;e ds iz;kstuks a dks dk;kZfUor fu;e cukus dh “kfDr djus d s fy, fu;e cuk ldrh gSA 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 exhibited 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 1. (1) This Act may be called the Uttar Pradesh Advertisements Tax Act 1981. commencement (2) It shall come into force on such 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 the intimation or announcement of any goods, property, entertainment, trade, business or profession by, means of a slide or film; (b) "cinema" means a place licensed to exhibit films by means of a cinematograph under the provisions 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 any 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 3. (1) On all advertisements exhibited on the screen in a cinema there shall be charged, on levied and paid an advertisement tax at such rate as the State Government may advertiseme from time to time notify in this behalf : nts [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 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. Liability to 4. The tax shall be charged from and paid by the proprietor in the manner pay tax 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 him 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 exhibited shall be equivalent to the amount of advertisement tax payable under section 3 on such advertisement.]2 Duty to 5. The proprietor shall keep such books of account and submit such returns at such keep books intervals in respect of the exhibition of advertisements as may be prescribed. of accounts etc. 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 7. Where the commissioner is satisfied that the proprietor has deposited tax in tax 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 8. (1) Where the commissioner is satisfied that the proprietor----- judgment Assessment (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 prepare 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 impose a penalty not exceeding five hundred rupees or double the amount of tax due, whichever is greater. (2) Any person aggrieved by an order under sub-section (1) may, within thirty days from the date of service of such order, prefer an appeal to the State 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 necessary, enter inspect and search any cinema or any place used or suspected to be used, for keeping records connected therewith, at any reasonable time with a view, to securing compliance of the provisions of this 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 authorized 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 public 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 contravenes 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 conviction, be punishable with a fine not exceeding five hundred rupees. Offences by 11. (1) If the person committing an offence under this Act is a company, the company as companies 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 against and 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 commission 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 other association of individuals; and (b) "Director" in relation to a firm, means a partner in the firm. Sanction of 12. No prosecution for any, offence punishable under this Act shall be instituted prosecution except With the previous sanction of the District Magistrate. Compounding 13. (1) Any offence punishable under this Act may, subject to any general or special of offences order of the State Government in this behalf, be compounded either before or after the institution of the prosecution, by the Commissioner on realization 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 amount to acquittal of the offender. Recovery of 14. Any sum the on account of tax shall, without prejudice to any other mode tax 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 15. No action shall lie against the State Government or any of its officers or proceedings 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 clause (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 17. The Commissioner shall have the power to issue directions from time to commissioner time not inconsistent with the provisions of this Act or the rules made to issue thereunder to the proprietors of cinemas for carrying out the purposes of directions this Act. Payments of the 18. At the beginning of each financial year, after due appropriation has been amount of tax made by law, the State Government shall withdraw from and out of the to local bodies Consolidated Fund of the State an amount equivalent to the sum received by it on account of the tax in the preceding financial year after deduction charges, and transfer it to the local bodies in such manner and in such proportion as may be prescribed. Explanation--- For the purposes of this section, the expression local body means a Municipal Board, Nagar Mahapalika, notified area committee or town area committee or Zila Parishad. Exemption 19. No tax, cess, duty or other levy on advertisements exhibited on screen from tax under inside a cinema under any other Uttar Pradesh Act shall be payable where a other tax is payable under this Act. enactments Power to make 20. The State Government may, by notification, make rules for carrying out the rules purposes of this Act.