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In pursuance
of the provisions of clause (3) of Article 348 of the Constitution, the Governor
is pleased to order the publication of the following English translation of the
Government notification no. 1672/XI-Ka.-Ni.-6-2009-M.(92)-2009 dated September 04,
2009 for general information:
No. 1672/XI-Ka.-Ni.-6-2009-M.(92)-2009
Dated
Lucknow
, September04,2009
In exercise
of the powers under sub-section(1) of section 3, sub-section (1) of section 4, sub-section
(1) of section 4-A and sub-section (1) of section 4-B of the Uttar Pradesh Entertainment
and Betting Tax Act, 1979 (U.P. Act no. 28 of 1979) and in supersession of Government
notificatons issued in this behalf no. 30-EB-9(17)/LXXXI-VITTA (Manoranjan Kar)
Anubhag, dated April 12,1989,no.1022/X-M.K.-89-XXX E.B.9(17)-81-VITTA (Manoranjan
Kar) Anubhag, dated April 27, 1989, no. 2201/X-M.K.-90-XXXE.B.9(17)-81T.C. dated
August 08,1990, no. 3400/XI-M.K.-94XX.R.(6)-93 dated October 15,1994, no. 2491/XI-Ka.Ni.-6-2000-XX-R(1)-2000
dated December 12,2000 no. 2388/XI-Ka.Ni.-6-2002-XX.R(1)2000 dated November 15,
2002 no. 710/XI-Ka.Ni.-6-2003-XXX-M(116)-2000 T.C. dated March 26,2003 and no. 18/XI-Ka.Ni-6-2004-20-M(121)-2003,
dated January 14,2004 the Governor is pleased to order that, with immediate effect entertainment tax shall be levied and paid at the rates specified in the Schedule
below, namely:-
SCHEDULE
Rates of Entertainment
Tax
Serial
|
Classes of Entertainments
|
Rates of Entertainment
|
No.
|
|
Tax
|
1
|
Cinematograph exhibition in a cinema
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Out of each aggregate
|
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other than an interior cinema
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payment:-
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|
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(a) up to Rs. 10.00- 30 percent of such
payment
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(b) exceeding Rs. 10.00 but
not exceeding Rs.30.00
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35 percent of such payment
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(c) exceeding Rs. 30-00
|
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40 percent of such payment
|
|
|
|
2
|
Housie
|
60 percent out of
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|
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each aggregate payment
|
|
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for initial admission to
|
|
|
the game and out of
|
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each aggregate payment
|
|
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for attending or
|
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continuing to attend the
|
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game (whether such
|
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payment is described
|
|
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as the price of cards or
|
|
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booklets or otherwise)
|
|
|
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3
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Joy-rides in aero plane
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40 percent out of each
|
|
|
aggregate payment
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|
|
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4
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Horse-race
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60 percent out of each
|
|
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aggregate payment
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|
|
|
5
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All other class of entertainments not
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25 percent out of each
|
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covered by items 1 to 4 (including
|
aggregate payment
|
|
mimicry, carnival, puppet show,
|
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giant wheel, cabaret or floor show,
|
|
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games of skill, video games,
|
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amusement park, cable service and
|
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direct to home service etc.
|
|
|
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6
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Non Classical music
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25 percent out of all aggregate payment
for admission
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7
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Where the aggregate payment for
|
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admission or to participate in the pool
|
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game bowling alley, Billiards or
|
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snooker at a time is Rs.10 or more out
|
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of each aggregate payment:-
|
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(a) exceeding Rs. 10.00 but not
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5 percent out of such
|
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exceeding Rs. 25.00
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aggregate payment
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(b) exceeding Rs. 25.00 but not
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10 percent out of such
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exceeding Rs. 50.00
|
aggregate payment
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(c) exceeding Rs. 50.00 but not
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15 percent out of such
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exceeding Rs. 100.00
|
aggregate payment
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(d) exceeding Rs. 100.00 but not
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20 percent out of such
|
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exceeding Rs. 200.00
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aggregate payment
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(e) exceeding Rs. 200.00
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25 percent out of such
|
|
|
aggregate payment
|
8
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Interior Cinema-
|
|
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For period of one year from the date
|
|
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of start, in a local area having a
|
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population-
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(a) up to 10,000;
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Rs. 2000.00 per week
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(b) exceeding 10,000 but not
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Rs. 3500.00 per week
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exceeding 25000;
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(c) exceeding 25,000
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Rs. 5000.00 per week
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9
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(A) Exhibitions by means of
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Video in a Video cinema-
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(i) In a permanent building situated
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Rs. 3000.00 per week
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in a local area having no permanent
|
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cinema;
|
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(ii) In a permanent building situated
|
Rs. 2500.00 per week
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at 500 meters from the outer limits of
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a local area with population
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exceeding 5 lakh having a cinema
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in a permanent building.
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(iii) In a permanent building situated
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Rs. 2000.00 per week
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at 1,000 metres from the outer limits
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of a local area with population
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exceeding 50,000 but
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not exceeding 5,00,000 and having a
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cinema in a permanent building.
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(iv) In a permanent building situated
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Rs. 1500.00 per week
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at 1,500 metres from the outer limits
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of a local area with population
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up to 50,000 and having a cinema
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in a permanent building.
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(v) in a temporary building situated
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at a distance of 2 kms. from a cinema
|
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in a permanent building within a local
|
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area with population-
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(a) up to 50,000;
|
Rs. 1500.00 per week
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(b) exceeding 50,000 but not
|
Rs. 2000.00 per week
|
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exceeding 5 lakh;
|
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(c) exceeding 5 lakh
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Rs. 2500.00 per week
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(vi) in a temporary building situated
|
Rs. 1500.00 per week
|
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in a local area having no cinema in a
|
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permanent building-
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(B) Exhibition by means of Video in a
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Rs. 2000.00 per month
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public service vehicle
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(C) Exhibition by means of Video in
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Rs. 2000.00 per month
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the rooms of a hotel situated in a local
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area with population-
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(a) up to 50,000;
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Rs. 30.00 per room
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per week
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(b) exceeding 50,000 but not
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Rs. 40.00 per room
|
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exceeding 2 lakh;
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per week
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(c) exceeding 2 lakh
|
Rs. 50.00 per week
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By order,
DESH DEEPAK VERMA,
Pramukh Sachiv
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