(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 subsection, 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 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 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 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