(1) This Act may be called the Uttar Pradesh Advertisements Tax Act 1981.
(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 on advertiseme nts