UTTAR PRADESH ENTERTAINMENTS AND BETTING TAX ACT, 1979
(1) This Act may be called the Uttar Pradesh Entertainments and Betting Tax Act, 1979.
(2) It shall extend to the whole of Uttar Pradesh.
(3) It shall come into force1 on such date as the State Government may, by notification, appoint in this behalf, and different dates may be appointed for different provisions of this Act or for different areas of the State.
In this Act-
(a) admission to an entertainment includes admission to any place in which the entertainment is held ;
(b) Assistant Commissioner means Assistant Entertainment and Betting Tax Commissioner ;
(c) backer includes any person with whom a licensed book-makers bets ;
(d) bet includes wager ;
(e) book-maker means any person who, whether on his own account or as servant or agent of any other person, carries on, whether occasionally or regularly, the business of receiving or negotiating bets or who in any manner, holds himself out, or permits himself to be held out in any manner as a person, who receives or negotiates bets, or conducts such operations, and includes a turf commission agent; so, howeve
(1) Subject to the provisions of this Act, there shall be levied and paid on all payments for admission to any entertainment, other than an entertainment to which for "Section 4 applies".[Section 4 or Section 4-A or Section 4-B applies or a compounded payment is made under the proviso to this sub-section], an entertainment tax at such rate not exceeding for the words "one hundred and ten per cent".[one hundred and fifty per cent] of each such payment as the State Government may from time to time notify in this behalf, and the tax shall be collected by the proprietor from the person making the payment for admission and paid to the Government in the manner prescribed:
Provided that a proprietor of a cinema in a local area having a population not exceeding one lac, may, in lieu of payment under this subsection, pay a compounded payment to the State Government on such conditions and
(1) Notwithstanding anything contained in this Act, the proprietor of a cinema may realise from the person making payment for admission to an entertainment in such cinema,-
(a) an extra charge of for the words "twenty-five paise".[one rupee] which shall be utilised for maintenance of the cinema premises ;
(b) in case of a centrally air-cooled or centrally air-conditioned cinema a further extra charge of ten paise and twenty five paise for air-cooling or air-conditioning facility respectively during the period commencing on the fifteenth day of March in any year and ending on the fifteenth day of October next following :
Provided that the proprietor of a cinema receiving grant-in-aid from the State Government under any incentive scheme shall not be entitled to realise extra charge under claus
(1) The proprietor of an interior cinema who provides cinematograph exhibitions shall be liable to pay entertainment tax as follows:
(a) where such exhibitions are provided in a local area with a population of ten thousand or below, such amount, not exceeding for the words "one thousand rupees".[one thousand five hundred rupees] per week as the State Government may, from time to time, notify ;
(b) in any other case, such amount, not exceeding for the words "two thousand rupees".[three thousand rupees] per week, as the State Government may, from time to time, notify.
(2) Where the proprietor of an interior cinema liable to pay tax under sub-section (1), satisfies the District Magistrate, or any other officer authorised by the State Government in this behalf, that the number of cinematograph
(1) The proprietor of a video cinema shall be liable to pay entertainment tax at such rates not exceeding three thousand rupees for every week, as the State Government may, from time to time, notify in this behalf.
(2) The State Government may by notification classify video cinemas for the proposes of this Act with regard to the population of, and the number of permanent cinemas existing in, the local areas where they are situate, and may notify different rates of entertainment tax for different classes of video cinemas.
(3) Where any proprietor liable to pay entertainment tax under subsection (1) satisfies the District Magistrate or any other officer authorised by the State Government in this behalf that the number of video exhibitions
provided by him in a particular week were less than twen
(1) The proprietor of a public service vehicle who provides exhibition by means of video in such vehicle shall be liable to pay entertainment tax at such rate not exceeding one thousand five hundred rupees per month, as the State Government may from time to time notify.
(2) Where the proprietor of such vehicle satisfies the District Magistrate or any other officer authorised in this behalf by the State Government, that the vehicle did not ply on all the days in a particular month, the District Magistrate or such other officer, as the case may be, may grant rebate to sch proprietor at the rate of one-thirtieth of the monthly tax for each day by which the umber of days falls short of thirty.
(3) Where exhibition by video is given in rooms let out to lodgers in a hotel, the proprietor of such hotel shall be liable to pay entertainment tax a
(1) No entertainment on which tax is leviable shall be held without prior information being given to the District Magistrate in the prescribed form and manner.
(2) Notwithstanding anything contained in this Act or any other law for the time being in force, the District Magistrate, or any other officer authorised by the State Government in this behalf, may prohibit the holding of such entertainment, if he is satisfied that-
(a) the proprietor has given any false information which is likely to result in the evasion of tax ;
(b) the proprietor has committed or is likely to commit a breach of any of the provisions of this Act or the rules made thereunder ; or
(c) the holding of the entertainment is prejudicial to public safety, decency or morality :
Save as otherwise expressly provided by or under this Act, no person (other than a person who has some duty to perform in connection with the entertainment, or a duty imposed upon him by law, or a person authorised by the State Government in this behalf) shall be admitted to any entertainment, except with a ticket in the prescribed form denoting that the proper tax payable under Section 3 has been paid.
No person (other than a person who has some duty to perform in connection with the entertainment, or duty imposed upon him by law, or a person authorised by the State Government in this behalf) shall enter or obtain admission to an entertainment without being in possession of a proper ticket as required under Section 6.
The State Government may, on such conditions as may be prescribed, require the proprietor to pay the amount of the tax payable under Section 3-
(a) by stamping the tickets with an impressed, embossed, engraved or adhesive stamp, issued by the State Government for the purpose, denoting that the proper entertainment tax payable under Section 3 has been paid ; or
(b) in accordance with returns of the payments for admission to the entertainment and on account of tax ; or
(c) by a consolidated payment of a percentage, to be fixed by the State Government, of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the tax ; or
(d) in accordance with results recorded by any mechanical contrivance
(1) Where the District Magistrate 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.
(2) When an entertainment is not completed for reasons beyond the control of the proprietor, and the District Magistrate is satisfied that the proprietor has refunded the amount charged for the tickets, he shall remit the amount of tax payable in respect of such tickets and order the show to be treated as cancelled.
(3) Where the State Government is satisfied that the entire net proceeds of an entertainment are devoted to philanthropic, religious or charitable purposes, and that in calculating the net proceeds not more than twenty- five per cent of the gross proceeds have been deducted on account of the expenses
(1) Every proprietor before holding an entertainment on which tax is leviable shall, if so required by the officer authorised by the State Government by notification in this behalf, deposit such security and in such manner as may be prescribed. Such officer may deduct any arrears of tax from the security and may vary or forfeit the security in such manner as may be prescribed.
(2) No order to forfeit the security shall be made under sub-section (1) unless, after giving the proprietor reasonable opportunity of being heard the Officer authorised in this behalf is satisfied for reasons to be recorded that the proprietor has evaded the tax.
(3) Any person aggrieved by an order forfeiting the security may, within fifteen days from the date of communication of such order prefer an appeal to the State Government in such manner as may be prescri
(1) The State Government may, for promotion of peace, international goodwill, arts, sports or other public interest, by general or special order, exempt any entertainment or class of entertainments from liability to pay tax under this Act.
(2) The State Government may, by general or special order, exempt in public interest any class or audience or spectators from liability to pay tax under this Act.
(3) Without prejudice to the generality of the provisions of sub-section (1) where the State Government is satisfied that any entertainment-
(a) is wholly of an educational character ; or
(b) is provided partly for educational or partly for scientific purposes by a society not conducted or established for profit ; or
&nb
(1) Where the Commissioner or the District Magistrate is satisfied that the proprietor of an entertainment-
(a) has failed to give information as required under sub-section (1) of Section 5; or
(b) has failed to prepare or to submit true and full returns in the prescribed forms; or
(c) possesses or has used duplicate tickets ; or
(d) has fraudulently evaded or attempted to evade, the payment of tax due in any manner whatsoever, he shall, after giving the proprietor a reasonable opportunity of being heard, assess to the best of his judgment, the amount of the tax due from the proprietor, and may also impose a penalty not exceeding 1 Subs. by U.P Act 3 of 1995, Sec 4, for the words "two thousand rupees", (w.e.f. 10-10- 1994).[ten thousand rupees] : <
(1) Notwithstanding anything contained in Section 56 of the Indian Easements Act, 1882, a ticket for admission to an entertainment shall not be resold for profit.
(2) No person shall sell, resell or purchase any ticket for admission to a cinematograph exhibition in respect whereof tax is payable under Section 3, except from the enclosure set apart by the proprietor for the purpose and in such manner as may be prescribed.
(1) The Commissioner or any other officer authorised in this behalf by the Commissioner or by the State Government, in respect of the whole of Uttar Pradesh, and the District Magistrate or any other officer authorised by him, in respect of his district, may, with such assistance as may be necessary, enter, inspect and search any place of entertainment while the entertainment is proceeding, and any place ordinarily used or suspected to be used as a place of entertainment or for keeping records connected therewith, at any reasonable time with a view to securing compliance of the provisions of this Act or the rules made thereunder.
(2) Any officer referred to in sub-section (1) may require the proprietor to produce for inspection before him or any other officer not below the rank of Inspector, all books of accounts and other records relating to the entertainment as such officer may co
(1) Notwithstanding anything contained in any other law and without prejudice to the other provisions of this Act, the District Magistrate or the Commissioner, may, by order, revoke, or suspend by way of punishment for a period not exceeding three months, any permission or licence granted for an entertainment under any other law for the time being in force, if he is satisfied that the proprietor has-
(a) admitted any person to any place of entertainment without payment of tax, or
(b) failed to pay the tax due from him within the time prescribed, or
(c) fraudulently evaded the payment of any tax due under this Act, or
(d) obstructed any officer in carrying out inspection, search or seizure of records, or
(1) There shall be charged, levied and paid to the State Government, out of all moneys paid into any totalizator by way of stakes or bets, a totalizator tax at the prescribed percentage, not exceeding ten per cent, of every sum so paid.
(2) The stewards shall issue a ticket for each stake or bet received into the totalizator, and there shall be charged and levied a surcharge at the rate of ten paise on each such ticket.
(3) The tax shall be collected by the stewards and shall be paid to the State Government in the manner prescribed.
(4) The stewards shall keep accounts in the prescribed form of all moneys paid into the totalizator and, at such times and in such manner as may be prescribed, forward to the District Magistrate, or any other officer authorised by him in this behalf, a return stati
No person shall act as a bookmaker unless he obtains a licence from the District Magistrate in the form and manner prescribed.
(1) There shall be changed, levied and paid to the State Government by the backer, a betting tax at a prescribed rate, not exceeding ten per cent on all moneys paid or agreed to be paid to a licensed bookmaker by a backer, as a bet on any race.
(2) The betting tax shall be collected by the licensed bookmaker along with the money laid by the backer with him and in case of credit bets at such times as may be prescribed.
(3) The licensed bookmaker shall issue a card for each bet laid with him, denoting the amount of bet.
(4) There shall be charged and levied a surcharge at the rate of ten paise on each such card.
(1) A licensed bookmaker shall keep accounts of all sums paid or agreed to be paid to him as bets by backers in such manner as may be prescribed, and forward to the District Magistrate, or any other officer authorised by him in this behalf, a return of all such sums in the prescribed form.
(2) All sums retained on account of the tax by a licensed bookmaker shall be deposited into the Government account at such times and in such manner as may be prescribed.
(1) No person shall bet on the result of any race held or conducted by a race club except with a licensed bookmaker and in an enclosure approved by the District Magistrate and set apart for this purpose by that club.
(2) No person other than a licensed bookmaker shall offer or receive bets on the result of any race held or conducted by a race club and no such bet shall be offered or received except in the enclosure referred to in sub-section (1).
(1) Without prejudice to any other provisions of this Act, the District Magistrate or the Commissioner may, by order, revoke, or suspend by way or punishment for such period as may be prescribed, the licence granted under Section 17, if the licensee is guilty of contravention of the provisions of Section 18, or Section 19, or Section 20 or Section 23, or any rules framed under this Act :
Provided that where either of the aforesaid officer has commenced a proceeding under this sub-section the other of them shall have no jurisdiction to proceed subsequently in respect of the same matter and any such subsequent proceeding if commenced shall be of no effect and shall be dropped.
(2) No order to revoke or suspend a licence shall be made under subsection (1) without giving to the licensee a reasonable opportunity of being heard :
&n
Where any race, bets wherefor have been offered or accepted either at the totalizator or by a licensed book-maker, is cancelled by the stewards, and the District Magistrate is satisfied that the amount of such bets and the tax thereon has been returned to the backers, he may remit the amount of the tax, and order the race to be treated as cancelled.
The officers empowered or authorised under Section 14 shall have the power to make inspections to ensure compliance of the provisions of this Act and the rules made thereunder in respect of races, bookmaking, betting and the totalizator and all the provisions of the said section shall, mutatis mutandis, apply to such inspections.
Any person holding an entertainment in contravention of Section 5 shall be punishable with a fine not exceeding 1 Subs. by U.P. Act 29 of 1985, Sec. 3 (w.e.f. 1-11-1985). for the words "one thousand rupees"[Two thousand rupees] with or without simple imprisonment which may extend to three months.
(1) If any person liable to pay any tax under Section 3 is admitted to a place of entertainment in contravention of the provisions of Section 6, the proprietor of the entertainment to which such person is so admitted shall be punishable with a fine, not exceeding one thousand rupees with or without simple imprisonment which may extend to three months.
(2) Any person who enters or obtains admission to an entertainment in contravention of the provisions of Section 7 shall be punishable with a fine not exceeding 1 Subs. by U.P. Act 29 of 1985, Sec. 4 (w.e.f. 1-11-1985), for the words "twenty time[ fifty times] the amount of tax due from him in addition to the amount of tax due.
(1) Any person who sells any ticket in contravention of the provisions of-
(a) sub-section (1) of Section 12 shall be punishable with a fine not exceeding one thousand rupees with or without imprisonment which may extend to three months ;
(b) sub-section (2) of the said section shall be punishable with a fine not exceeding 1 Subs. by U.P. Act 29 of 1985, Sec. 5 (w.e.f. 1-11-1985), for the words "Two hundred rupees"[five hundred rupees]
(2) Any person, who purchases any ticket in contravention of the provisions of Section 13, shall be punishable with a fine not exceeding two hundred rupees.
Every proprietor using or possessing a duplicate ticket shall be punishable with a fine not exceeding for the words "Three thousand rupees"[five thousand rupees], or with imprisonment which may extend to six months, or with both.
--------------------------------------------------------------------------------
1 Subs. by U.P. Act 29 of 1985, Sec. 6, (w.e.f. 1-11-1985),
(1) Any person who bets in contravention of the provisions of sub-section (1) of Section 20 shall be punishable with a fine not exceeding one thousand rupees.
(2) Any person who offers or receives bets in contravention of the provisions of sub-section (2) of Section 20 shall be punishable with a fine not exceeding one thousand rupees.
If any person prevents the entry of any officer duly authorised in this behalf or otherwise obstructs such officer in the discharge of his duties imposed by or under this Act or the rule made thereunder, such person shall be punishable with a fine not exceeding for the words "Two thousand rupees"[three thousand rupees].
----------------------------------------------------------------------
1 Subs. by U.P. Act 29 of 1985, Sec. 7, (w.e.f. 1-11-1985),
Whoever holds any entertainment while the permission or licence for such entertainment remains suspended or revoked under subsection (1) of Section 15, shall be punishable with simple imprisonment for a term which may extend to six months or with fine which may extend to five thousand rupees or with both.
----------------------------------------------------------------
1 Ins. by U.P. Act 12 of 1989 Sec.11.
Any person who contravenes any other provisons of this Act or the rules made thereunder or fails to comply with any order or direction issued in accordance with the provisions of this Act or the rules made thereunder, shall be punishable with a fine not exceeding for the words "One thousand rupees".[two thousand rupees].
--------------------------------------------------------------------------------------------
1 Subs. by U.P. Act 29 of 1985, Sec. 8, (w.e.f. 1-11-1985),
[ Whoever having been convicted of an offence punishable under Section 24, or sub-section (1) of Section 25 or clause (a) of sub-section (1) of Section 26, or Section 27, or Section 29 2 Ins. by U.P. Act 12 of 1989, Sec. 12.[ or Section 29-A] or Section 30 is again found guilty of an offence punishable under the same provision, shall be subject for every such subsequent offence, to a fine which may extend to one and half times of the amount of fine provided in such provision, besides the sentence of imprisonment if any, provided in such provision.]
---------------------------------------------------------------------------------------
1 Ins. by U.P. Act 29 of 1985, Sec. 9, (w.e.f. 1-11-1985).
(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 against and punished accordingly :
Provided that nothing contained in this sub-section shall render any such person liable to punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of the offence.
(2) Notwithstanding anything contained in sub-section (1), where any offence under this Act 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 a
Every offence punishable under clause (a) of sub-section (1) of Section 26, or Section 27 or Section 29 shall be cognizable :
Provided that no Police Officer shall arrest a person for an offence under Section 27 or Section 29 unless information in writing has been given to him by an officer authorised in this behalf by the State Government by notification.
----------------------------------------------------------------------
1 Ins. by U.P. Act 12 of 1989, Sec. 13[or Section 29-A]
[ No civil court shall have jurisdiction to decide, or to deal with any question, which is by or under this Act required to be decided or deal with, by the State Government, or any other authority or officer]
(1) Any offence punishable under this Act may, subject to any general or special order of the State Government in this behalf, be compounded by the Commissioner, either before or after the institution of the prosecution on realisation of such amount of composition fees, 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 ;
(b) after the institution of the prosecution, the composition shall amount to acquittal of the offender.
Ay sum due on account of tax under any provision of this Act 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.
No action shall lie 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.
(1) The State Government may, by notification delegate all or any of its powers under this Act, except the powers under Sections 3, 4 any 38 to any person or authority subordinate to it and may in the like manner withdraw any power so delegated.
(2) The exercise of 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, and shall also be subject to control and revision by Government at any time.
(1) The United Provinces Entertainment and Betting Tax Act, 1937 is hereby repealed.
(2) Repeal of the Act referred to in sub-section (1) shall not affect any liability of any tax incurred before the date of such repeal and proceedings pending on the said date before any competent authority or court and all proceeding instituted after the commencement of this Act and relating to any such liability as aforesaid shall be continued and disposed of, or instituted or disposed of, as the case may be, as if this Act had not been passed :
Provided that all rules made, notifications published, powers conferred and other things done or purported to have been done under the said Act and in force on the commencement of this Act shall, so far as they are not inconsistent with the provisions of this Act, be deemed to have been made, published, confer
(1) The State Government may by notification make rules for carrying out the purposes of this Act.
(2) Without prejudice to the generality of the provision of sub-section (1), the rules may regulate the sale, supply of forms of tickets of any entertainment, the supply of paper by the State Government for the said purpose and matters connected therewith.
(3) The Commissioner shall have the power to issue form time to time directions, not inconsistent with the provisions of this Act or rules made thereunder, to the proprietors of entertainments, licensed bookmakers and steawards of a race club for carrying out the purposes of this Act.
Elevate your legal practice with advanced AI-driven research and drafting solutions. Experience unmatched efficiency, precision, and security, tailored exclusively for legal professionals.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
AI Assistant
