Uttar Pradesh act 16 of 1981 : The UTTAR PRADESH ADVERTISEMENTS TAX ACT,. 1981

fig4itiztr--506

Tftftri 4* q0 e9--4 .

MI R7Wi6 q141d, .3‘W-f 797 stith-cr titcrin 'gm . 51WTfiTa'

WERNITT

RETTZI1 trieWEE (w)

(t9 srur 909l54;r)

MaRT, i-irr-4TT, 5 qa:a7 1981

10149 11 1903 TM BT q

37T Rik Tr(WR

NEI &Mt RTIFt---

Ti1717 2 5 3 5/tiara-I-I 2 8- 78

t.

97397,, 5 Erga-C, 1981

gfEriiqq't

farav

TT fircitiii' 47 179:=47 26 o vrtM Trizitriff 11t147 7:9-trstktfr farm- truFa gra crreca• gbrr ft,w4.1 fatIt1,1981 wfiit 1 sr-477, 1981 f. o tstrfa. *r et 7 797. sittr I .,Forqzrif Ttgrt 16 29 1981 V1Tu' TifErtkti r 3K7P4Ta. aZIT Wrat I

3 97 SI a'r fW179. 9:11ti iffErTt, 1981 (797 trkw mftrfttrtr 47T 16 9 1 981) (4fIT NicUTfli aUR 11.039*ru trifizu Fr)

ftrita srzf7 f7791q7

qt griiltrur isitT ultk 9n-4- ft it ,74-477 T724 ter,

IrrTa fur chnt ath-t# at*" frIA-1 feu? RtfErrqtrff z9tztt q767 t: I—(• 1) 7 istfirfkzm IT-67 Att tioil‘of Er< 111"firaIllT, 1 981 troT ‘1144,111

:( 2) Zri fc'ti twn q'titt Nit rat ti lt I t, SIfErrit MT, tzt at1T9' 1911/1 Wk, zit< q6 Trfafmnt ,14q- trt tins r Mir/ eTal ler Nfttsr reiftw fF7 7-47i t

ftrer srrozr

x sq-a'ETP-SOG j‘ ' ' , Ifa'ef a'o qo ftp-4.4 . .- L \4 ' E 'L mam He may ire—4, ' - L (make); «‘11? fam mi?) . L , , I O .. ~13 .11 ; LL; ,1? A '\ LL 3????) 3733 357? 37??? 1 1 . LL _— .2 \ ’ | W 5mm: am? *am 51$!sz L . IE / . . LLL v: gamma ’ . - ‘ . _ m: '1; ‘ fa ,- ‘ v ’L Win—71,603 (3'7) - r ' ' (fitwfim mama) L3 was, aim, 5 :13an .981 ' ‘ L mfsaa 13, 1903 97* m“ 'i eat sigma: ' , ~' -‘ L faarfum 21131117“; ‘ ~ ‘, m 253L5/m-fi-1—128-L78 V L: L mafia, 5W, i981 ' L ‘ ssrfaaaar ‘Li-‘JW mfiama’a‘: mgzéa 200% as}? fismfia waia‘ufimf'm farm mam-q m L VWWWRWJQSlRfiW'lm,1981§ofiwfamfifitagmqgw L WW 1633 1931$$W§fimfim;mmmammmmg. eat 95m faarw n afafm, 1981 , ', 3 (satuisrzrfaf‘awém 168711981) ' (#61 m STEM fan “"33 am wrfia gm) ' fw‘rm I? srafiza fasrm‘f W? an mm!!! in wait W farm? #1 m 2527‘: L " 7%,wa _ . ' . axfafm \ {L 7 mm W sagafi’mi alifi'fmfafaa afafm mm am a:— L ' " l-—(1)ugvafa'f‘m afizwénffimmufoWJsasw mm: Mmmt (5(2) ugfiirfmfisqa a‘mfw? mm,_ufim am, sq fwfim gm fi'ffifi, wk 5:: fiafm 3‘: Fafifir m7, 111 ‘(i'W 7?? fifw-fia’f a? fin} fifiwfemf‘mfiafimafié‘ I Wu..." r

2 3773kw Trgramr TrTE, 5 7;147, 1951

fag-r4 Tr% m-% IT Triett

T7 * Ti4Iclltl 7thr.q :9

At4T-TO T.411-q T-T-44 Figr

2--79. %art ---

(T) "fggrer4" TT 67T. Tz. z11 fc553 3T5TT3 fT31 317, W;Clf9.1

iiit,EzIPTIK, igiM it AWT797 zIT 3-19TTITT 4 ;

L N) "f44171"-TT 67314 3.77343 33-f33 (f3f ,19469•) gf3f333, 1955

*T333TET-1* Wm' 4g.,*TrrsTrg. fimr gkiTa. 774. fer 3T343:f

STTca" fT31 T3iff t,:,; •

(TT) "3171qa"" TT CI "41 9Titnq 9;117 ITTITT3 31333, 377 Trk*. t, 3;117

‘"t1; 327347 773-3 TT7TT7 3.17T, Tf1113391 3TT fiVfgf333 *311113 WITT1,43

it in ft-41,714g Tra gZrtzT 9;1 fg4. SftrEIT7 9277 vmft tt LWIT7

.9419133, 34ffa' 31313- 313 TET1W7 ma w 3313.13 9;r1-K 7IT*7 331:7 . . 9t7

T1t TFTT 54-fuTru t;

N) T74111 * TiTq73 "grf4T" * Tva-fra. fg-T4fTfgra. 41 t

(4T) 9..,o 710 f3-3-313-t0TT 3T3f, 1951* 30713 3TTTT 3443-

Titra-r;

" . (ki) Tit c4 it 33* 51374" * f74 3733Tt inM.tiztzt 3tr1TT

TTITEn

(.7-ti Tit strika.1,T4 444 'fifer f373 .41" ICHTI SR-19"zri

TT. 7137 ;

(3) "Th77" TTATC0.13g133 .T7 t 41.%. T*T.:TTaira.33%rfirf444

* %era. waft* 319731-31117ftt 1

3-- ( 1) fT513113431 4 Tr/473314ff 3430" f3W1171 47 f43133 fl'eT 3733

4511* Tr3TT 37T17 333-6694 TT fatim %thrift-a wirct-a- t 313T

fT3I 3PTITT

333fT3T (1) 4 fafkrst T7 .1. 1- 33 1673f3f3T3 90E97 9.tf tit --

(T) fggrg4- Ng- it feria. 4, srfa. 4.a.r914 TretzT Tr gut 4n 37

163•3T3T3 TTT 33* 313* fkit3413 334;

(17 ) f*th fugz;TT u*f*41 fEzif5 7falqff v[it;

(Tr) fTfr 9-ruj ftgfa. 4, mn taftff CrIq %I 1

(Er ) • TER Tt3144, gfa. fam49. 5rfafq4 3913 erUT I

VT L1T3T TT 01 3T373397TIKT13.73 f3STV al34 fer TIT NM-

rrTr% folorga-I fT4 T-% J1f977-4 3757F6TT137 T74 4 517Tftff 4t T4Tfr

‘-.339-13 kg TT diT9791 7T4 W. <k srit, rtt

*11.449-1t0t TrtT 44 *44 .g.TTWIT-. Ti1uta 4 vriliTa. fTTrr Traria I

4--373, ticu ?1, NITT erc .,Tru Tra- 'r rooqi

f-Trcl r,4yrccivi 4-f-kgr -* 7T-Tet3 7e g7,, 3g3t urct 9r* _Ft-ow 4

< 111T-TR Tnr Tut

Tr kg RE 3T17-* 4,4 ugf-Tr wiTsT. trziritt fTger T.r-r< 4'i 'Wcit4rff ferigi

77( I

5-- <13909 ,-ii *73/T3 * 37439' TrrN7th 48-1--1611 7.6TET TAT g4 9;35719"

ttf ITITNIzqqr %Fp. TkITT 141 f4fti" *17t

6--(1) friTeircriNci-; FRTET. cr:It T.% kgf ,ii--

() fTtfi. CrT mra'rg grfaTrr.'1*19.4 rfr uw+4 %fr% gkfTga . • w1t.

fikwirr ;

(ff) f-Ter fT4wr 4 f a-R-g gkiqicfer Ttr Tr-T 1101 (T5'17A-%

fTm.) * smirff 4. *I 99€11",rn T-tt •r+9.rt%

(z) Ttt N.91 ITFTE;17, tri 79,54 UTCT recf* 59-951Tff f7th 9;rtf

ob . 7f q's URT417 ,t9 73174 ft 4:I.& fat4TR f44 • .1Tact gig *, 971 -44414t, Trr

>I I ‘91 fff 37:57 f"fiLi f ‘711Tit 33T 133174 TT T7* 321-613 . 7,i

797T9T 7tctL. I

4 tlirifti

[:1 . .wcwmw wwwwkfimwwwwfi. FEE MM. mw Em WEE.E.§LE .mflwmrficum nflwE Wmékfirrrwrm »% Eb Gama WE FEE wfim fig rm ESEW wwrrm E .ER 5.5 «E mmflE E 3 Eu wfiww Ev E ,wwwfiw Em. Wm GV U _. _ Mmewfi fiEkfiflm % Ema FE Egfi .W .5 fit? ME Eafiggfi E . , . “E A wk Ea? wwfiEEEw 6:me uGEwEHEerE E 1% m Wm Ewfimwgwfifi 3i. NW, Efifihflfifimcfiggfiwg RE ENE . NEE» MW. HE Ema, figww rmw 5&5 m 9.3m mm £32” mm Ellm NE» 5??“ .n . CE» _ .WEEEMKOE wgfiwfiufiwfiwfiwwfifiwwwfiwfifibfifi . . qfifiéwEwwwEEmgmmWfifi MEEXEE Eng H. ESE. E EB“ ,fiwmfikE a Eu & W5» fiflfifilé w % ww _ FEE Efi mm,“ that m anbnwwm, ER % 3 WE Hm E WEB” firm E w wk wwwmfiyuwfiwwnmwrmmMPfiwm E _ E we” ELEM m .me Fug.» um BEN. fi E mfi % fig w E Fifi E EA mm raw WEE mm Ewrwufiwwfiwfim Wfihwuwfifi A: _ :ww BE. rapt“ wimfl m? .m fiat? EEE Em kg E SE.” BE. wan? mew. m? mm mmwwwfiw NEE CE A5 5% rm 5E“ .m £wa rm Ex Efim fi Ea CE E . ”Haw wcwrmfi % Ex ES E wfiuwktm Eu :5 www E Kc» £me at“ .m wwwwm cw. kl ww anfl E a. {rim .er mu? m mEEEE w» G» E unflfi m i V E35 A3 . . _ FE FEE E» #5 wrmwwm “Etna .ww WEE? vii Wm yr E&Ew “Emrw 5.? arm rrfik E K. ww r5“. ww EEE K. FEE SEW Emma Eu mu m Elma Ema 2 TA E K. E . _ Mr? whim Huh E 5%; wfi, wart.» mrmm my gin? ww EEE wwm wt» w M E. kiwi KEEVW: Amy . . . , . .. A :Fwwfiwfiz. 3% % Eu?“ w HE E. mfiww Ea mww ME firm wrm Array, . n. x and . . z “rm Eva Eww NEE E GEE any mm Emu wwm cw wag wrw EV, _ . . ”Eww .wwwcw Eww EFF; % H m3 6%. EEEEE or.” ow $5 .in m r; wwwfiwwfl Emma» my. :wwtw: .m up”; % Emfi A5 . o 9 mm a, mama? Em “mi Ham 5me mm? HE ”cum rw HER WEED #3..er5 mmww 6E5 $5. #5 ”GE wag KER «rm. % E 5,5 E mm? cwfi E SE mm Eu? 5%; M Emma? 5 En Fwwwofi 5b Ebb Ev Emma» ,Ewm V? M a flu Kw». 5mg» HERD firerw E E :mmwfi: A5 . ,. .m M £5 EVE ER $me wE M. www Emma Ema @ Em? ”w EH Efléw tram % rmuwuw mm 32 Egg» Awfifimt mflém 5w wmw WEE E :Fmfl: E A V m w w Eucw E FEE“ rm. Ev. WEEK HES Hank .Euww can Em; a Eat» w.” Ema E mug, km E :Emfl: E 11m #5me WWII” E — m m“ .P MIME» m KNEE FEE—WE Emu WWW. N

3RT srkra Runny: Trace 5 REEF(' 1981 3

471-49- EFT kTITIETT9' t 4F1'fc ;111S .wiTafa-f TM. tottli 3;rftm q=r.r iTzit Lt 41 k‘fit TIN' 43) 4.179- kr Ell

vifTszr ‘Tram wr9 ar4 Ara' 34 9-Trrzrifq-c-cRATif

s--( 1) ,3W:l iz iig ITIFFT; 9. Erz ITPTT EFT (0) yr0.N.N.zrzr xrth4 77'9. TT * Tra-r9. wrIrt). 4.-1. 47. 4 4.ti-67,t0

0447 firz, rr t zrz TT4 TT 74TFT fot,q, zit (0) k:r@ 41-.< 9.9c414-4eart, 4.44 fki. leo WiLl 4 @az 477 074

zrr 9719 0-<4 IT@ t,

4-4 ITTNT $1117dIt, TT TrW89,1T9' 92-4TT 49:4-ra. *ivrft N.40 afg 0 07<rr-<, ;ITN* nuizr *gTrfvr 4-1- 19-9.h-or 2.11, 3itivrrftt 'ft szriecifira.

904-1. t 417 et 4.4.4 zrr kzr 4-..<0.1. TAT € itt4 @ xrfirw .4 @4)-

( 2) tTR1 ( 1) % STET.T9'10-th 4qzri. FrifEra. *1--t .37f47:kffT gibT eti% f49-r* 4 4.4 149. ta•-<, trl. ilf9 0<t) few 9.rzr, 9-cfr-<

40-4-r t, *Kt@ 9;17-T7 ‘TT sr19.4-,rt wrrk9. 0Pu* ezn. I e (1) 01744 za grzt yr Nfzrff 4.69.09 0915;p9 rftiU4tfl,Ntwor

4rzr 441- vr444-0 0, yr irtlrf9-4-44 37441% 1414197 %, 14r7-49 4 Nth 41-, /1-491144 wzr zR10.41 f4441. Err NI) t-4 4, N.4a it4TEr4 v5T-07

t-47 97/7 N-zrr 0rur zrr f9.44 4-4-07r 4 W- sr*r< 7,44- Nit 7* TT kit7 sit vr zr,..< gm( t, 31TTINK, "rfrur r<fl.tictit9.1-< tiqa 7c4Ttlit ETT8T gi/FC PIXT77

sr4-04 4. <tetra. t4 0-114-49r 01, f*q gnaw* irzr4 .1,Q 4* 9 tn. 97,14 0.-<4 41- titEr 47 <mar- t

Tin (1) 9t9. slit 074, 49.0. 0‘4. zIT Nt4117 TT-4*r 017 srtg Nwr 7T ‘Itiq7; TTTT zrifErwa. 0farTrtl gru Iftwl04 4' 4197

0.11. aerrzrzr @, 104.r 7r 409r t

4119.0 ,1491.7 ( ) zrr 37ETTTI (2) IT faNniza- friv:14r0. ifEtrt it <nil zif0949,7rEra-r ezrr

( 4) 7,119TKT (1) murct ( 2) 17 fe4F-Cre STeTT ffftaTT sTrETTT(T 41TtetzT qT4 eficti Wrt ETTU 21 % 9;1717-aliff 91T-44•T ITIT4T.T 7TI7ITT I .; 0--,( 1) %-w Egt-4 . Tr) yr 0-F919-940 .r41.9. i.zr Nztl- r< IrT9-19' t4 4 Erfc9

tn cw 9cci t, tEr-rift 97, q*. 44.4' quEr0-zr (MT I.

'(2) TIlatTre' q't fT'ff-T 19tETT aifiTTT6 T) *IT 3 •

TFETT-4z1IT ziT WTI* 311h R'9Tift Trt r9.71:11 3refti T4'571% TM974: sfqfltrffrT aTT-rf Nthi 4 q771

t, ezr-fErft T! TTt9-r< vre *9-140 1•11-1 4 osietzr @Err

' ( 3) wit Ezrika. @ flf 3TFErf9-77 zrr tEr* 9.0t4 orr it? 44 Mar@ * Nth aFzr 3477 TT 374$31ff on U•31fiT19-117 itT fl* 3TE1T9 49-rztlT .19.44.) 3ititqqiti

tri. 1041- *10 4T Mq1 aTTITTW tti t; 4 10 w t , 4-14-fitrftcfl, 9i7 444 4 04fEr0.*!,4R qusil-zr ezn. .

( ) 717 arfErf9-44. 4 911-4 Nth 0.4-cri*t '45 4;1 WT7T Eq-1-47 T-)1 rgcmc} Wri:T Tyre AT dui usT ql +.4% ti q 3fr cr.4-4,41*- glut 3T/T 37* WITTE(

Nit 0E4** srf9. 3971171 3.few FErf47 44. 31-7TTET * fk7 .Fat • krifFir 7rterri 4r( 9.94.,Tr-c 314 I-47U Frita TrT 4-0-Eft 9.1-< 9.4 ft fl *n : :

cry-i., 99.4-ru 00W Trff t'41. Nth Ezrf4.9. *I. 717-gEnm4y -9-r44), FN, 7 7 frrf4-9. N. 317MT 7.14-4trrrCt* fq97 FT7T TRIT 7T ITT 3F14 *crust * vir 441. kii-qq; 97:zrzur cirt @

( 2) TIEfTTT ( 1) IT Nth. 717 * tzr, 7,7t PT 977T 3/4‘ arEftq NI:11 7T49.1. grr Nin Erarr @ 9.'R 117 ;FTTM7 ft will. IT 31TTTET 37 T-4741 .* t1/2#1

.41MT ellwat ITN7, T1EITETRT, rT, A77-ETT 7T 3177 3Tfittiiit't it 7.419 r17 OM-

E5; in fab nib—w Ebb—FE .E'w E mmwww rm rfimfim at» E Emma Awnwfl .555? .mw‘tw Emmy? HE» .A Ema w Ea» mm Bram mm Eh rm mflE mu we» rm E: 5% Eu tank rE . . g3» warm E?» w Ew 5 RF, .rk Um film % Em rwfi m A: BEE A3 A A . _ c» rpm Evin E a; «E M.” ELM ,A Eh» 5 mm» E E E» Ema PM W @5me GE» asks E WE warm mu mm . _. NF Hyatt” r? GE E E kw firm cg MM. Em my? rm Emu» km E . AA “ Ema» E BE ME aw Mam GE» E rm $5.3m HE “Em Emmm ”LE AA A 5E» 5% ,ruwm. hfi % EVE» ww ch mEB ME @5va Mt“ % “(tam «Eu {Eww Em rug E 55%-? % chum Fm BE Eb» mg 2% chum Wm rm rm .. EQEEEEE@Efigfigtfltkfifi : T: , A, . _ .Emfiwfififiwwmfiifiw . E wt. in Mummgwu Am E 5w w E EFF» E Emma. E ”ENE cwfi ME mi. Er, Eu» mm Eat wk Em Ema» Em E Kink» 5 E w E Eyme E bug.» , Em cg .w WEE ME Egg» (EmeEmEh wwfimmfimwfi A3. .Ew arm?” @ EB» % WEED w. Euw HEW 5K. Mtg?» .M Ev? , 55 w E E5 5. m Em? a E 5mm .Eme aw rum? wt” 5% % r55 m: A mpg £5 45% E gawk wm a.” Emfis Eyck chi c» E3 w,» Au V. . . A g ._ .Erm Harman w A “A, «Em % mm? W m5 Emmy .vu fifiéfi 2m 5% gum? Em.» E w Ema.» ,A m «E EEMw Ewwrwmuumrfikfigéak wwrywfiflwfi “$113 . ~FWEEE wfifikmfifigfig Emfififlbmfi ufirkfimawwfiwfimfiuéxm A3 FEES A; HE G; A A A CF”. Efiwfififiw. fiEmEu mack Emwfigmfiv PEEK A; BEEF A3 .A _ MEEEfi FwawEwm WEE”. Eh.» MWEEG, Eu Emit“ cg mmfiuEmEEmmfifi Ewtrfifi Ewfiwym txrvfifitm cmEm fwwmm wrmk.w A; WEB A3 .. _mEEEKfiEmH/Kwfif A 5%me Em .EEE wffigwtfiwgfifitgfi gnaw? wfiwwcgmrmwm #RMEEEerEm .wvawmu “rm Err?» minty“ Emu wme ,EwEErw EE FEE? mfiwwmv EEK FEE, E ”MERE CHEF Eta rfiutgwmmmfiw i Em; Nam rm wvfi Emem rm wawk.m.Guwrm%Fw£Ek mmfiwgwfi wwwwtwmm EgrtmfimEwfibmguwfimwwfimfiwhwfiwfi CTIm , _ Erw EEK ENE E Ema; E? K. mi» EM. v? w E Km, .. ,., E rfi EB» Hp ”Em cu RE 3 m m‘Fv Ev V5, Mina Bum w Ema % mm. . :WrEb awn» ENE?» w? wifiwymfi cwfimrmk% A: FEB A3 . . _ firm wA mm? 65? ting BMWHF rmwmum E wuw cw mtg cwmgww birth a, 5% wt» .Eumw Efifi E Eb. rm Em um Eu ENE, Emmy .nm flw mm». c5; WEE mm wm KER wwwmaw E wrinw rm WEE Wm my . Km rm WW w «v5 my.“ .5 E 5% KG. % E Ebb, E firm fiEwwE Raw v? rah E H/ . A E “m E» 551w «Mm Ewwrm E m Emu wwtuw wwwfim MAE r», wwfifi Ema”. Am.” vw km E?“ % Efifim mm E A A. ., Ilm 5&5 fig erme wk E mtg?” fivllm _ .Ewmwwfianw .5 mt“ % pm E E5 ME we? m Em? E 5 E wake“ Eb Em. Wm Raw HE Em Em mm? w £5 E.» WE wfiwwfi. .m E»? m» E» kw 5me F E wwmfi ETA n :8 ~ “Evy; n my: Erwin :3 EM 1 / 1

irF4ft * fltq rql.rf4

ligzrzif Enr krilg

39t sTkVT WATETTIlTre, 5 itnlat: Iva!

;Tiff/ k fbtri t 31:rf? Bo.17 IT frirl- tyittu* *nut Farr :t ww-sr arnmalt tif9, 94r szreT,' f9'9, sranrw eurr attirit fr 44- arguErqyelt -44Ert MMTTET aftt UclITTZ 7F1* faw rerarer 7.1. flirt aftT 9t. fatrr Trizu frfr-61-7;itr gfr Emu* 74191%19 (w) "wzga.1"*r are* frfr f9f44 far* t, arlz !4-4 suuziff *If in- zn azautil aurr 49r4 t, ath (ta) f*Flt FrW;ET:4,"199" 4rure tF4 4.ritaR t 2-zu arfEtt49* Bract4 9914 frft arguq *' fr4 affluftwa. fwur r- ITN-q? 9 fa/ea.* fa4r4ffzra. 91 fru 7r.qtrr

1 3-- ( 1) TIT aifilf9117:1 * areff9' '17-al.ZT frit 3ITZTVRcr Urf-ff 311407W #fttra f-W Mtri' * gat Trrcrk.w7, airlyff Tr9 fr-ta-Ri Ttr ftw 1911 4r4r;zr zn flit arr4r/r* anitt9" auttra. fr:i 194 ,0,41.4t arferwa.4 44TrIkr 4 aresrw kriTq rglir 4)- 'tict 9.-trfu fr4 uf4a. 444, agu wri• crt fru wr tr*ztr I ( 2) We &TWEE' Wfr YITTT --

dtittcr f9.17 writ *7-4' ft ef9

."`anizrriltt fartrl tr1 rr aft TAT

491.9.

83q. arfarf44- frfatil* sur14' *T ?re fa 9 44r4 *1 u.fa4

(W) ar1919.ift-zru irk al gat fru mzr, 40. dw,isty arum f9. atfiutlf9 fwzrr mr/zu zrfa. artiriztr 4 tt 41 1419 Er< frir writ Trr 17 (r) 04419 teftrff rwe wr4 * g7a-ra. farar 9t r srffra

4--. T7*Trik'zrwlf Trfu, rcinur Tiff frit artf fafa. aftTlq fr9-rt 499 41-41 191.1 au; tlfw crt ere ,Tre f9T, 4-1-rwm arzrr

15-ar 49r-‹ Err 36.*frftalawrit trrkaw*P94.*.lt rerat k4 *74 *Nit 91 *1 ttit wIT44ftrf4.9 zrr cif% 31.414 9re Irk f941* 41114 TIT. Ileirlf 4 fru t ar m4* cr.* 4reggrat

16- ( 1) Wig 6t*7Z, 97{1 2 * (4), srm 3 315R WITT 20 4 farm qrf9trl ffraTzr, zfr &Ultra-9* 914 arrit tnit zrr !lira. an* Brzt149 frr1 mega. sufErwre arferga4T gra AT417)1717 31.1.( zit 917 srzarzitfra

qn

f9ft irrrgu.x1 9.-r-c * Frit t ( 2) 49.ru (1) * aittiq sturrzfrf9 fat ufaa- r 7414 zit 144;91, wt4-9r1 zrr kral afth fwai wzrzn iffy Trza. tirrT fa-Erffku W t7-rtut.9 wtr arfafkrur *9191 9 WITIPI6 Tti fuzi 14441. * 4rfkw1 Trzur-tuur fir fatu arer rt.4 w`t qrfaa.eter git arf4f4-9 tri• wfr* atEllw 91-4 9 fa-44.1* 49741 arTizra. 4er t

q9 Tsi• SITTni fAM 17f91111T qT4 clitraa, V7; TRWIT firfiTif fraelzr asi 4 rt SIM k7fVf q9,91" TT EMT TT-en' q19-ra, ti971.5T Tirizr *fi f9fEl 4 wr44) err .74 .4'0 ‘1.19- gh- 7,Erru irr WO- fwan Mtr, 19Thcf f9-*7-4n T-t 92- f7a- Fruity-71.-n trar* srarta-rit cra .parritar fart( r aug4 frit 9-,f4- fture Igugrf9r, 41-aturn 7fitu riter crr tr441kar *4'1 zu frisT gfk-9 rt

is-qv wit arfErf94 al"qh* ezt er frfr auu 49-7 sra`u arfafatug 1911. f44.4r* r'ra.-< gat cr-r srafu4 faFrrit crt aftf ztra-z, 74:4-r auzi. 'err 4e: pit

20 ---fl 'CC< , arfknaT re. arfirfatrtr*srerwif rtr1f,a4 Nit f444 aaT 941 t

9-4

if- f6trzt writ' - Enfrilf qt TY*

srezna1-4,.

arruel. etrufau e1r t

f4.

arEn-ff rinvi

ur7r

441" Erqr 'en i

m E E 5% um; man rm m5: 5% , 25w? nmsmfim wméww . 3» Emma .EE Em . _ ; . ; ‘wwEwfi egg E?» w Eta m. gag» WW.» Em Em E; mm B 5 . . .gm Em , , z 9 Eva Emma Emu» Eb. Em? m. E.» WE Eb i E r; . . , . km EVE mm .5 nrmfi £2“:an r; ,, . , x _ rww ELEM w GEE “(mafia $.me Ems Eur J. x . «mm E E 5 c» fw FIE rm writs Eta aw t. Emfiw rm WEE .15 km» rt.» .. . WE rm Wm mwafif h,» afiEm Egg» mm @m 55-.-: g fig _ Wm mafia E 5:55 wfiww HE. 5% FE» Em; fig % £5 E .cwum .V... .En Erika E; E may fit FEMS; Ems Wm AC Egm Ti _ 9E w 5E Emu cm fig Eu mfitfik E w» #5 W Ea» um Eu 5 Emgmw A3 .9 wm who. EEE g cm E? 5% FEE» .2 WEE» .wmwwwfig wwmfiufias 5%. 5p “EM mans 95,3 5 .mm (m is Ea Fin PE» Em £55 E‘mm M rain? 5 2 TA: _ SE” SE kw“ Emmy Ew L mm momfi m. #5 mg: fifi 5 ENE» Emu 3km; E‘Em mm 5E?» Kali . 5% E WE... Eé Eng fl». 5 w . . z % ENE? . W“ WEE % 3. EE fi :fiwfi..m Kg an E, Ea. E w .. . m kw Eww E» E but?» E wk mt,» \ EE E; E5 E it”? A r: ..\. km E» Eflamfim . , -Il/l. :2 E; m Ehgmfik Emu Em . .

TeT Rat IS181012171.1TM, 5 %PVT, 1981 6

No. 2535 (2) /XVII-V-1-128-78

Dated Lucknow, October 5, 1981

. IN pursuance of the provisions of clause (3) of Article 348 of the Consti- ' tution of India, the Governor is pleased to order the ,publication of the 'following English translation of the Uttar Pradesh Vigyapan Kar Adhiniyam, 1981 (Uttar Pradesh Adhiniyam Sankhya 16 of 1981), as passed by the Uttar pradesh Legislature and assented to by the Governor on October I, 1981 :

.THE UTTAR PRADESH ADVERTISEMENTS TAX ACT,. 1981

- [U. P. Acr No. 16 OF 1981]

(As PASSED BY THE :UTTAR PRADESH LEGISLATURE)

AN

Aar

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:

, 1. (1) This Act may be called the Uttar Pradesh Advertisements Tax Short title and' - Aet, 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.

7 I!

:. 2. In this Act— Definitions.

"advertisement" means the intimation or announcement of any goods, property, entertainment, trade, business or profession by means. of a slide or film ;

"cinema" means a place licensed to exhibit films by means of a cinematograph under the provisions of the Uttar Pradesh Cinemas (Regulation) Act, 1955;

"Commissioner" means the Entertainment and Betting Tax Com- missioner; Uttar Pradesh, and includes the Additional Entertainment and Betting Tax Commissioner, the joint Entertainment and Betting Tax Commissioner, the Deputy Entertainment and Betting Tax Com- missioner, and any other officer authorised by the State Government by notification to exercise a11 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. Cinema- tograph Rules, 1951 ;

any person responsible for or for the time being in charge of the management thereof;

any person charged with the work of projecting any slide or film therein;.

charge levied under this Act. (e) "tax" means advertisement tax and includes any penalty or other

S. (1) On all advertisements exhibited on the screen in a cinema there Levy of tax on snail be charged, levied and paid, an advertisement tax at such rate as the

advertisements,

. State Government may from time to time notify in this behalf.

(2) The rate of tax referred to in sub.section (1) shall not exceed—

in the, case of an advertisement short, for every forty-five meters or part thereof, twenty-five rupees per week or part thereof;

,in the case of a trailer of film, two rupees per day ;

•

we saw umm‘mflm‘. 5 War, 1931 i,- ‘ ~ . No. 2535 (2) /XVII-V-1—128-78 ‘ Dated Lucknow, October 5, 1981 , , 1N pursuance of the provisions of clause (3) of Article 348 of the.Consti- tuition of India, the Governor is pleased to order. the publication-oi the ‘}olloWing English translation of the Uttar Pradesh Vigyapan Kar_Adhm1ya.m. 1931 (Uttar Pradesh Adhiniyam Sankhya 16 of 1981), as passed by the Uttar pradesh Legislature and assented to by the Governor on October 1, 1981: “ ~THE UT’I‘AR PRADESH ADVERTISEMENTS TAX ACT ,_ 1981 " ' - [U. P. Aer No. 16 or 1981] ‘(As mssm By THE UTF'AR PRADESH Lawsuit-(me) AN Act to provide for the levy of tax an advertisement: exhibited in cinemas and [of - ‘ matters connected therewith. , IT 15 HEREBY enacted in the Thirtyvsecond Year of the Republic of India as follows: 1; (1) This Act may be called the Uttar. Pradesh Advertisements Tax :A'ct, 1981.‘ . “.5". (2) It shall come into force on such date as the State Government may. b'y notification, appoint in this behalf, and different dates may be so appointed for diflerent provisions of this Act, or for difierent areas of the State. "" 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 lace licensed to exhibit films by means of a cinematograph under re provisions of the Uttar 'Pradcsh Cinemas (Regulation) Act, 1955; (c) "Commissioner” means the Entertainment and Betting Tax Com- missioner, Uttar Pradesh, and includes the Additional Entertainment and Betting Tax Commissioner, the Joint Entertainment and Betting Tax Commissioner, the Deputy Entertainment and Betting Tax Com- - missioner, and any other” officer authorised by the State Government by notification to exercise “all or any of his powers under this Act; (:1) "Proprietor" in relation to a cinema includes— l (i) the licensee thereof, within the meaning of the U. P. Cinema- tograph 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;. (6) "tax" means advertisement tax and includes any penalty or other charge levied under this 'Act. ’ . ‘1‘ 5. (1) On all advertisements exhibited on the screen in a cinema there ‘, 9‘11?“ be charged, levied and paid, an advertisement tax at such rate as the »-,s‘_§tc Government may from time to time notify in this behalf. (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; \. Short title and: commencement. Definitions. bevy of tax on advertisements.

6 79"T sthr Xfifi61T6' 1TWz, 5 74,17T, 1981

in the case of a slide, fifty paise per slide per day;

in the case of any other advertisement, fifty paise per advertise- ment per day.

(8) 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, when&ver necessary, be rounded off to the next higher multiple of five paise.

L lability to pay 4. The tax shall be charged from and paid by the proprietor in the tsx. 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.

Duty to keep 5. The proprietor shall keep such books of account and submit such books of accoun's returns at such intervals in respect of the exhibition of advertisements as etc.

may be prescribed.

Exemptions. 6. (1) No tax shall be payable in respect of —

any advertisement exhibited for or on behalf of any Government or local authority;

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 authorised by the State Government in this behalf, is satisfied that any advertisement is exhibited for philanthropic, charitable or educational purposes without any profit, 'he may exempt such advertisement from payment 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.

Refund of tax.

Bed judgement darecurent.

Inspections.

8. (I) Where the Commissioner is satisfied that the proprietor—

(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 heard, 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 (I) 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.

9. (1) The Commissioner or any other officer authorised 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 of advertisements, as he considers necessary.

(2) The powers of entry, search and inspection under sub-section (I) may also be exercised by the District Magistrate or an officer authorised by him, within the district to which he is for the time being posted.

6 , 3'8? HEW SEWER“! iii-TE: S wait 1 9 8 l ' (c) in the case of a slide, fifty paise per slide per day; (d) in the case of any other advertisement, fifty paise per advertise- ment per day. . (5) 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. tllabflity to pay 4. The tax shall be charged from and paid by the proprietor in the ax. 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 y him from any person on whose behalf the advertisement is exhibited. 1:13:12 oftgcckeep 5. The proprietor shall keep such books of account and submit such etc. 0"“‘5 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 ; , ' (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 ofl’icer authorised by the State Government in this behalf, is satisfied that any advertisement is exhibited {or philanthropic, charitable or educational purposes without any profityhe may exempt such advertisement from payment of tax. Rm“ “It“ 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 indgemefll 8. (1) Where the Commissioner is satisfied that the proprietor— 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 heard, 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. InSPECtiOHS- 9. (l) The CommiSSioner or any other officer authorised 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 oi the provisions of this Act, and may take in his possession or requtre the ' production of such records'relating to the exhibition of 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 authorised by him,_ within the district to which he is for the time being posted.

Sanction of pro- secution.

Compounding of offence.

39'7 5111ff SIATEITT9T Trwr, 5 Tr flit, 1981 7

, (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 (1) or sub-section (2)1 ihall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.

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 brie thousand rupees.

(2) Any person who prevents the entry of, or. otherwise obstructs, any fospecting officer in the discharge of his duties under this Act or the rules Made thereunder shall, on conviction, be •punishable with a fine not exceed- ing one thousand rupees.

v.' (3) Any person who contravenes any other provisions 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.

11. (1) If the person committing an offence under this Act is a company, Offeaces by Corn. The company as well as every person in charge of and responsible to the Palms' company for the conduct of its business at the time of the commission of the offence shall be deemed to be t uilty 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 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.

Penalties.

Explanation—For the purposes of this section—

"company" means any body corporate, and includes a firm or other association of individuals, and

"director" in relation to a firm, means a partner in the firm.

No prosecution for any offence punishable under this Act shall be instituted except with the previous sanction of the Diotrict Magistrate..

(1) Any offence punishable under this Act may, subject to any general or special order of the State Government in this behalf, be compounded either before or after the institution of the prosecution, by the Commissioner on realisation 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—

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:

after the institution of the prosecution, the composition shall amount to acquittal of the offender.

14. Any sum due on account of tax 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.

Recovery of tax.

an! Erin amateur “GE, 5 sugar, 1931 _ . z, (3) 'The proprietor shall give every reasonable assistance to the inspecting " oflicer specified in sub-section (1) ‘or sub-section (2) . . (4) Every inspecting officer specified in sub-section (1) or sub-section (2)1 'ihall be deemed to be a public servant within the meaning of section 21 of ' thelndianfenal Code. ' , ’ 10. (1) Any person who fails to pay, or evades the payment of, any Pinalties. jitax due under this Act shall, on conviction, be liable to a fine not exceeding onethousand rupees. . (2) Any person who prevents the entry of, or_ otherwise obstructs, any Q inspecting officer in the discharge of his duties under this Act or the rules _- madevthereunder shall; on conviction, be'punishable with a fine not exceed- ing one thousand rupees. , ‘ i",-‘ (3) Any person who contravenes any other provisions of this Act or: the rules made thereunder, or fails to comply with any order or direction issued hinder this Act or the rules-made thereunder shall, on conviction, be punishable . with a fine not exceeding five hundred rupees. . 11. (1) If the person committing an offence under this Act is a company, CERF“! by Oom- ‘ the company as well as every person in charge of and responsible to the ”we“ »‘ company for the conduct of its business at the time of the commission of the offence shall be deemed to be guilty of the ofi'ence 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 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 pan of any managing agent, secretary, treasurer, director, manager or other oflicer ’ ’. 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 he proceeded against and punished accordingly. Explanation—For the‘purposes of this section— , (a) “company” means any body corporate, and includes a firm at other association of individuals, and (b) “director” in relation to a firm, means a partner in the firm. . 12. No prosecution for any oifence punishable under this.Act shall be San9t10n of pro- instituted except with the previous sanction of the District Magistrate. “WHO” _ 13. '(1) Any offence punishable under this Act may, subject to any general Compounding of (or special order of the State Government in this behalf, be compounded either offence. before or after the institution of the prosecution, by the Commissioner on . realisation of such amount of composition fee as he thinks fit not exceeding '- the maximum amount of fine fixed for the offence. (2) Where the oifence is so compounded— / ' (a) before the institution of the prosecution. the offender shall not ‘ be liable to prosecution for such oflence and shall, if in custody, be . set at liberty; ' '3 (b)' after the institution of the prosecution, the composition shall amount to acquittal of the oifender. , M. Any sum due on account of tax shall, without prejudice to any Recovery of tax. weOthernmode of recovery available to the State Government under any other ' aw for the time being in force, be recoverable as arrears of land revenue.

Power of Com- missioner to issue directions.

Payments of the amount of tax to local bodies.

Exemption from tax under other enactments.

Power to make rules.

ZiTT OCT sSIBTURTi IME, 5 8i947, 1 981

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 power under this Act, except the powers referred to in clause (c) of section 2, section S and section 20, 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.

The Commissioner shall have the power to issue directions from time to time not inconsistent with the provisions of this Act or the rules made there. under to the proprietors of cinemas for carrying out the purposes of this Act.

118. At the beginning of each financial year, after due appropriation has been made by law, the State Government shall withdraw from and out of the Conso- lidated 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.

No tax, cess, duty or other levy on advertisements exhibited on screen inside a cinema under any other Uttar Pradesh Act shall be payable where a tax is payable under this Act.

The State Government may, by notification, make rules for carrying , out the purposes of this Act.

By order,

G. B. SINGH, Sachiv.

Bar of certain /trace edings.

Delegation.

- 1410 1B07Cte,--7 0 ciTh 126 tuo (fasno)--6-10-81--(2135)--1981--700 (k o) I

Mf- air of_ certain prose edmse. Delegation. Power of Com- missioner toissue directions. Payments of the amount of tax to local bodies. Exemption from tax under other enactments. Power to make rules . . Gil? Fl??? WRIT“! ‘Wl’i', 5 “2313?, l 9 8 1 '15. No 'action shall lie against the State Government or any of its oflicer. or servants for any act done or purporting to be done in good faith under this Act or the rules made thereunder. 16. (l) The State Government may, by notification, delegate all or any of, its power under this Act, except the powers referred to in clause (0) of section 2, section 3 and section 20, 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 subsection (ll shall be subject to such restrictions, limitations or conditions, as may be laid down by the State Government from time to time. 17. The Commissioner shall have the power to issue directions from time to time not inconsistent with the provisions of this Act or the rules made there- under to the proprietors of cinemas for Carrying out the purposes of this Act. ‘ 18. .At the be 'nning of each financial year, after due appropriation has been made by law, the tate Government shall withdraw from and out of the Conso- lidated 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 presaibed. 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. . 19. No tax, cess, duty or other levy on advertisements exhibited on screen inside a cinema under any other Uttar Pradesh Act shall be payable where a tax is payable under this Act. ' . ' 20. The State Government may, by notification, make rules for carrying out the purposes of this Act. ‘ By order, _G. 'B. SINGH, ‘" h . , ' Sachiv.