Uttar Pradesh act 28 of 1979 : The UTTAR PRADESH ENTERTAINMENTS AND BETTING TAX. 'ACT, 1979

Date: 9 Sep 1979

Department

Department of Vidhai Anubhag - 1

Ministry

Ministry of Vidhai

Enforcement Date

4 May 2017

PDF

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No. 2 :57/XV[I-V-1-103-78]

Dated Lucknow, September 10, 1979

IN pursuance of the provisions of clause (3) of Article 348 or the Constitution of India, 4-- the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Amod Aur Pankar Adhiniyam, 1979 (Uttar Pradesh Adhiniyam Sankhya 28, of 1979). as passed by the Uttar Pradesh Legislature and assented to by the President on August 29, 1979

THE UTTAR PRADESH ENTERTAINMENTS AND BETTING TAX. 'ACT, 1979 '

(U. P. Acr No. 28 OF 1979) (As passed by the Uttar Pradesh Legislature)'

AN ACT

to consolidate and amend the law relating to taxes on entertainments, amuse- ments, and on certain forms of betting in the State of Uttar Prudes's. ,

IT is HEREBY enacted in the Thirtieth Year of the Republic of India, as follows :—

Gunn I

Preliminary

Short title, 1. (1) This Act may be called the Uttar Pradesh Entertainments and

extant aW Betting Tax Act, 1979. commencement.

It shall extend to the whole of Uttar Pradesh.

It shall come into force 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.

2. In this Act—

'admission to an entertainment' includes admission to any place: in which the entertainment is held;

Entertainment and Betting Tax Commissioner; _

'Assistant Commissioner' means Assistant

Definitions.

mwéﬁrmm, 10 fear-n,- 18" mnmmmnmwm armament? wﬁzf‘ " mﬁ‘aafnwzma‘t: Q m ' mﬁmﬁuﬁ,mﬁ,nﬁazﬁuﬁtwmﬂﬁmw3ﬁ8ﬁmé ' Maﬁﬁra.wﬁfm,m ma‘qrfaa%nmzv at 2n («ﬁrearm 1mm gimp“; eeuf‘afmﬁgm new swan alanine? “when 7% «renewing. wifwu’r‘eﬁwiunmﬁﬁra, Wﬁreaenn'rmewnw‘ﬁl ﬁnﬁﬁm as—(1)mm,nﬁq=m m,w“w&ﬁw§%mﬁﬁmﬁfwn‘ﬁ WWW Wéfmﬁwwmal ' ~, .. “am”. (2) m(1)%ewa=n‘iﬁarrmrwtsrﬁtm men? f‘awrﬁuw‘fiﬂi“. fmﬁm‘teﬁ Fewﬁf‘a‘ﬁ, in m- mzaemn} em (raw errant am '- mﬁmmﬁrtﬁtmm‘ ﬁmﬁﬁmﬁmal (a) man {a «ram a. when n WWW? a: fan mm a"; m, , zmémie m winﬁsm eq‘zraﬁ men me new, . ngmmwm {Haitn'a'waaﬁ ﬁfWﬁ$3ﬁﬁv ‘éwsnraa aim wéﬁi" YT: I ,7 . ~‘ ' . war-lam. . “with”? éa‘W; ’ :ei‘az I ______ 1N0. 2357/XVII-V-I—i0L78] Dated Lucknow, September 10, 1979 IN pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the U Pradesh Amod Aur Pankar Adhiniyam, 1979 (Uttar Pradesh Adhiniyam Sankhya 2810f 197 as (passed by the Uttar Pradesh Legislature and assented to by the President on August 29, 19V “TI-II. UTTAR PRADESH ENTERTAINMENTS 'AND BEI'I'ING T ’ACI‘. 1979 ’(U. P. 'Ac'r No. 28 on 1979)‘, (.4: passed by the Uttar Pradesh Legislatme)‘ AN ACT tram . to consolidate and amend the law relating to taxes on entertainments, amuse.- ments, and on entain form: of betting in the State of Uttar PmdesM: IT 13 may enacted in the Thirtieth Year of the Republie of In 10110“:— Cmurm I Preliminaiy V ‘ . _ sum rm 1. '(1) This 'Act may be called the Uttar Pradesh Entertainments , and ' meat Betting Tax Act, 1979. ‘ ‘ mm!- (2)' It shall extend to the whole of Uttar Pradesh. . (3) It shall come into force on such date as the State Government my; 1,57; notiﬁmﬁon. appoint in this behalf. and diﬁexent dates may be appmntqd f0? .. ‘ diﬁerent provisions of this Act or for diﬁerent areas of the State. Deﬁnitions. 2' In this 'ACt- - V'V - '(a) ‘admiseion to an entertainment‘ includes admission to any pl in which the entertainment is held; ' .(b)‘ 'Assistant Commissioner‘ means Assistant Entertainment. and Betting Tax Commissioner; ‘ H- ' ace".

s-9•7 sthr waarTur qm 10 fff ff;d7, 1979 13

'bet' includes 'wager' ;

'bookmaker' 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 con- ducts such operations, and includes a 'turf commission agent'; so, how- ever, that a person shall not be deemed to be a bookmaker by reason only of the fact that he operates, or is employed in operating, a totalizator;

'Commissioner' means the Entertainment and Betting Tax Commissioner and includes Additional Entertainment and Betting Tax Commissioner, Joint Entertainment and Betting Tax Commissioner and Deputy Entertainment and Betting Tax Commissioner, authorised by the Commissioner to exercise all or any of his powers under this Act;

'entertainment' includes any exhibition, performance, amusement, game, sport or race (including horse race) to which persons are admitted for payment and in the case of cinematograph exhibitions, includes exhi. bition of news-reels, documentaries, cartoons, advertisement shorts or slides, whether before or during the exhibition of a feature film or separately ;

'Inspector' means the Entertainment and Betting Tax Inspector and includes any person authorised by the Commissioner or District Magistrate to perform the functions of an Inspector under this Act or the rules made thereunder ;

(1) 'interior cinema' means a travelling or temporary cinema licensed under the Uttar Pradesh Cinemas (Regulation) Act, 1955 to provide cinematograph exhibitions in a local area other than a local area—

which is the district headquarters or is situated within eight kilometres from the outer limits thereof; or \

(ii) which is a local area having a permanent cinema licensed under the said Act, or is situated within eight kilometres from the outer limits thereof ; or

(iii) where a fair, mela or exhibition notified from time to time by the State Government in this behalf is being held during the period specified in such notification.

'licensed bookmaker' means a bookmaker who holds a licence under section 17 ;

'local area' means a city within the meaning of the Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959, or a municipality or a notified area within the meaning of the Uttar Pradesh Municipalities Act, 1916, or a town area within the meaning of the U. P. Town Areas Act, 1914, or a cantonment within the meaning of the Cantonments Act, 1924, or a village within the meaning of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 ;

(0 'payment for admission' includes :—

(i) any payment for seats or other accommodation in any form in a place of entertainment ;

any payment for a programme or synopsis of an entertain- ment;

any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing or enjoyment of the entertainment, which without the aid of such instrument or contrivance such person would not get ;

any payment, by whatever name called for any purpose what- soever, connected with an entertainment, which a person is required to make in any form as a condition of attending, or continuing to

ﬁzmmeﬁwwra 10 feats-t, 1979 (c) 'backer' includes any person with whom a licensed bookmaker! bets; ((1) ‘bet' includes 'wager’ ; (e) ‘bookmaker’ 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 negotiatingbets 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 con- ducts such operations, and includes a ‘turf commission agent’; so, how- ever, that a person shall not be deemed to be a bookmaker by reason only of the fact that he operates, or is employed in operating, a totalizator ; (f) ‘Commissioner’ means the Entertainment and Betting Tax Commissioner and includes Additional Entertainment and Betting Tax Commissioner, joint Entertainment and Betting Tax Commissioner and Deputy Entertainment and Betting Tax Commissioner, authorised by the Commissioner to exercise all or any of his powers under this Act; (g) 'entertainment’ includes any exhibition, performance, amusement, game, sport or race (including horse race) to which persons are admitted for payment and in the case of cinematograph exhibitions, includes exhi. bition of news-reels, documentaries, cartoons, advertisement shorts or slides, whether before or during the exhibition of a feature ﬁlm or separately ; (h) ‘Inspector’ means the Entertainment and Betting Tax Inspector and includes any person authorised by the Commissioner or District Magistrate to perform the functions of an Inspector under this Act or the rules made thereunder - ; (2') ‘interior cinema’ means a travelling or temporary cinema licensed under the Uttar Pradesh Cinemas (Regulation) Act, 1955 to provide cinematog-iaph exhibitions in a local area other than a local area— (i) which is the district headquarters or is situated within eight kilometres from the outer limits thereof; or \ (ii) which is a local area having a permanent cinema licensed under the said Act, or is situated within eight kilometres from the outer limits thereof; or (iii) where a fair, mela or exhibition notiﬁed from time to time by the State Government in this behalf is being held during the period speciﬁed in such notiﬁcation. _ (7) ‘licensed bookmaker' means a bookmaker who holds a licence under section 17; (k) ‘local area‘ means a city within the meaning of the Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959, Or a municipality or a notiﬁed area within the meaning of the Uttar Pradesh Municipalities Act, 1916. or a town area within the meaning of the U. P. Town Areas Act, 1914, or a Cantonment within the meaning of the Cantonments Act, 1924, or a village within the meaning of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 (1) ‘payment for admission‘ includes :— (i) any payment for seats or other accommodation in any form in a place of entertainment; . - (ii) any payment for a programme or synopsis of an entertain- merit; (iii) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better \iew or hearing or enjoyment of the entertainment, which without the aid of such instrument or contrivance such person would not get ; (iv) any payment, by whatever name called for any purpose what— soever, connected with an entertainment, which a person is required to make in any form as a condition of attending, or continuing to

14, ZUT *IT 91(111111Ttif 71-4E, 10 firdn't 1979

attend the entertainment, either in addition to the payment, if any. for admission to the entertainment or without any such payment for admission ;

(v) any payment made by a person, who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving tax or more tax is required;

Explanation—Any subscription raised or donation collected in connection with an entertainment in any form shall be deemed to be payment for admission ;

(m) 'propriett,r:_ _in _relation to any entertainment includes any person—

connected with the organisation of the entertainment, or

charged with the work of admission to the entertainment, or

responsible for, or for the time being 'in charge of, the management thereof;

(n) 'race club' includes a body of persons, corporate or incorporate, society, dub or other association—

formed for the purpose of promoting horse racing or potty. racing or for holding race meetings ; or

conducting 'cif controlling such meetings:

(o) 'steward', in relation to a race-club includes any person—

connected with the organisation of the race-club ; or

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

(p) 'tax' means entertainment tax, betting tax or the totalizator tax.tl. as the case may be, and includes surcharge, cess, penalty or any other- -; charge levied under this Act ;

(q) 'ticket' means a ticket or a complimentary pass for the purposes:" of securing admission to an entertainment in accordance with the provi-- sions of this Act or the rules made thereunder, and a 'duplicate ticket'.,, means a ticket or set of tickets used or intended to be used otherwise than in accordance with this Act or the rules made thereunder;

(r) 'totalizator' means a totalizator in an enclosure which the ste:' wards controlling a race meeting have set apart for the purpose, and includes any instrument, machine or contrivance known as the totalizator,- or any other instrument, machine or contrivance of a like nature, or: any scheme for enabling any number of persons to make bets with one, _ another on like principles but does not indude a bookmaker.

CHAPTER II

Entertainment Tax

Tax on payment 3. (I) Subject to the provisions of this Act, there shall be levied and paid or admission to on all payments for admission to any entertainment, other than an entertain- entertainment.

ment to which section. 4 applies, an entertainment tax at such rate not exceed:- ing one hundred and ten per cent of each such payment as the State Govern--. ment 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.

(2) On each payment for admission to any entertainment, referred to in sub-section (1), there shall further be levied and paid a surcharge at a rata not exceeding fifty paise, as the State Government may, from time to time notify in this behalf.

Explanation—Nothing iii sub-sections (1) and (2) shall preclude the State Government from notifying different rates of entertainment tax and surcharge

•

u «mmwmwm. 10 team 1979 attend the entertainment, either in addition to the payment, if any for admission to the entertainment or without any such payment for, admission ; (v) any payment made by a person, who having been admitted ._. -, to one part of a place of entertainment is subsequently admitted to ‘ , another part thereof, for admission to which a payment involving ‘ tax or more tax is required; " Explanation—Any subscription raised or donation collected in connection with an entertainment in any form shall be deemed to' be payment for admission: (m) 'proprictorf_inhalation to any entertainment includes any person- (i) connected with the organisation of the entertainment, or (ii) charged with the work of admission to the entertainment. or (iii) responsible for, or for the time being 'in charge of, the management thereof; (7:) 'race club' includes a body of persons, corporate or incorporate, . ‘ society, club or other association— ' (i) formed for' the purpose of promoting horse racing or poriy racing or for holding race meetings; or (ii) conducting or controlling such meetings: (a) ‘steward', in relation to a raceclub includes any person— (i) connected with the organisation of the race-club; or - (ii) responsible for, or for the time being in charge of, the i _ management thereof; ._ (7)) ‘tax' means entertainment tax, betting tax or the totalizator tax,t as the case may be. and includes surcharge, cess. penalty or any other charge levied under this Act ; (q) ‘ticket‘ means a ticket or a complimentary pass for the purposes” of securing admission to an entertainment in accordance with the provi- sions of this Act or the rules made thereunder, and a ‘duplicate ticke . means a ticket or set of tickets used or intended to be used otherwise _ than in accordance with this Act or the rules made thereunder; ' (r) ‘totalizator' means a totalizator in an enclosure which the ste.‘ . wards controlling a race meeting have set apart for the purpose, and includes any instrument. machine or contrivance known as the totalizatqn,’ or any other instrument, machine or contrivance of a like nature, or? - any scheme for enabling any number of persons to make bets with one another on like principles but does not include a bookmaker. ' ' _ CHAPTER II Entertainment Tax Taxon payment 3. (1) Subject to the provisions of this Act, there shall be, levied and paid or admjssion to on all payments for admission to any entertainment. othe‘r than an entertain-A; entertainment. merit to which section.4 applies, an entertainment tax at such rate not exceed- ing one hundred and ten per cent of each such payment as the State Govern-f" -ment 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 Govemment in the manner prescribed. " (2) On each payment for admission to any entertainment, referred to in ' subsection (1), there shall further be levied and paid a surcharge at a rate, not exceeding ﬁfty paise, as the State Government may, from time to time notify . 1 in this behalf. . Explanation—Nothing in‘sub-sections (l) and (2) shall preclude the 553“: ' Government from notifying different rates of entertainment tax and surchafﬂ ,

5-47 steer RE11541ttrr ;Bre, 10 rUciTTCy 1979 15

for different areas or for different classes of entertainments or for different pay- ments for admission to entertainment.

Where the payment for admission to an entevtainment together with the tax (including surcharge, if any) is not a multiple of twenty-five paise, then notwithstanding anything contained in sub_section (1) or sub-section (2) or any notification issued thereunder, the tax shall be increased to such extent and be so computed that the aggregate of such payment for admission to entertain- ment and the tax (including surcharge) is rounded off to the next higher multiple of twenty-five paise, and such increased tax shall also be collected by the proprietor and paid to the Government in the manner prescribed.

If in any entertainment, referred to in sub-section (1), to which admis- sion is generally on payment, any person is admitted free of charge or on a concessional rate, the same amount of tax shall be payable as would have been payable had such person been admitted on full payment.

Where the payment for admission to an entertainment, referred to in sub-section (1), is made wholly or partly, by means of a lump sum paid as subscription, contribution, donation or otherwise, the tax shall be paid on the amount of such lump sum and on the amount of payment for admission, if any, made otherwise.

Where in a hotel or a restaurent, entertainment by way of cabaret or fioor show (by whatever name called, but excluding a mere band in attendance or recorded music) is provided along with any meal or refreshment with a vicw to attracting customers, whether or not payment for admission is charged

/distinctly for such entertainment, twenty per cent of the amount payable by the customer for such meal or refreshment or the amount charged distinctly for such entertainment, whichever is higher, shall be deemed to be the payment for admission to such entertainment and the tax shall be- levied and phid accordingly.

4. (1) The proprietor of an interior cinema who provides cinematograph

exhibitions shall be liable to pay entertainment tax as follows—

where such exhibitions are provided in a local area with a popu- lation of ten thousand or below, such amount, not exceeding one thou- sand rupees per week, is- the State Government may, from time to time, notify; -

in any other case, such amount, not exceeding two 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 exhibitions provided by him in a particular week were less than fourteen, then the District Magistrate or such other officer, as the case may be, may grant rebate to such proprietor at the rate of one-fourteenth of the amount of weekly tax for every exhibition by which the number of exhibitions provided falls short of fourteen.

' (3) The tax payable under this section shall be paid, collected on realised in such manner as may be prescribed.

5. (1) No entertainment on which tax is leviable shall be held without Information prior information being given to the District Magistrate in the prescribed form before bolding and manner.

entertainment,

(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 enter- tainment, if he is satisfied that—

(a) the proprietor has given any false information which is likely to result in the evasion of tax ;

Lump sum tax on interior cinema.

magnaamﬁmm,10fﬁarﬂ,t979 {or different areas or for different classes of entertainments or for different pay- ments for admission to entertainment. (3) Where the payment for admission to an entertainment together with the tax (including surcharge, if any) is not a multiple of twenty-ﬁve paise, then notwithstanding anything contained in sub.section (1) or sub-section (2) or any notiﬁcation issued thereunder, the tax shall be increased to such extent and be so computed that the aggregate of such payment for admission to entertain- ment and the tax (including surcharge) is rounded 0E to the next higher multiple of twenty-ﬁve paise, and such increased tax shall also be collected by the proprietor and paid to the Government in the manner prescribed (4) If in any entertainment, referred to in subsection (1) , to which admis- sion is generally on payment, any person is admitted free of charge or on a concessional rate, the same amount of tax shall be payable as would have been payable had such person been admitted on full payment. (5) Where the payment for admission to an entertainment, referred to in subsection (l), is made wholly or partly, by means of a lump 'sum paid as subscription, contribution, donation or otherwise, the tax shall be paid on the amount of such lump sum and on the amount of payment for admission, if any, made otherwise. ' (6) Where in a hotel or a restaurent, entertainment by way of cabaret or ﬂoor show (by whatever name called, but excluding a mere band in attendance or recorded music) is provided along with any meal or refreshment with a view to attracting customers, whether or not payment for admission is charged yxﬂistinctly for such entertainment, tWenty per cent of the amount payable by the customer for such meal or refreshment or the amount charged distinctly for such entertainment, whichever is higher, shall be deemed to be the payment for admission to such entertainment and the tax shall berlevied and p‘aid accordingly. 4. (I) 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 popu- , lation of ten thousand or below, such amount, not exceeding one thou- sand rupees per week, as‘ the State Government may, from time to time, notify; ’ (b) in any other case, such amount, not exceeding two 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 subsection (1), satisﬁes the District Magistrate, or any other ofﬁcer authorised the District Magistrate or such other ofﬁcer, as the case may be, may grant rebate to such proprietor at the rate of one-fourteenth of the amount of weekl tax for every exhibition by which the number of exhibitions provided falls short of fourteen. , o (3) The tax payable under this section shall be paid, collected on realised in such manner as may be prescribed. 5. (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 enter- tainment, if he is satisﬁed that— ' (a) the proprietor has given any false information which is likely to result in the evasion of tax; ' Lump sum tax on interior cinema. Information before _ holding euteﬂamment ._

it 16 3-eT SIt4T %ft:MUM ;ME, 10 iffardt, 1979

Restriction admission.

(6) 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

Provided that nothing in this section shall apply to a cinematograph exhibition licenced under the provisions of the Uttar Pradesh Cinemas - (Regulation) Act, 1955.

Save as otherwise expressly provided by or under this Act, no person, ' of

(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 entertain- ment, 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 con- • nection 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 admis- sion to an entertainment without being in possession of -a proper ticket ag. required under section 6.

Restriction on entertainment.

Manner of pay- ment.

Refund of tax,

Deposit and for. feitnte of security.

8. 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—

by stamping the tickets with an impressed, embossed, engraved or adhesive stamp, issued by the State Government for the purpose, denoting that die proper entertainment tax payable under section 3 has been i• paid; or

in accordance with returns of the payments for admission to the, entertainment and on account of tax; or

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. tax; or

(d) in accordance with results recorded by any mechanical contd. vance which automatically registers the number of persons admitted.•

9. (I) Where the District Magistrate is satisfied that the proprietor deposited tax in excess of the amount actually due, he shall grant a refund respect of such amount or allow its adjustment against future payments of Lai,. 17

(2) When an entertainment is not completed for reasons beyond the control of the proprietor, and the District Magistrate is satisfied that the• proprietor-4.— 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 and devoted to philanthropic, religious or charitable phi-- , poses, 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 • of the entertainment, it shall refund to the proprietor, the amount if the taxi paid in respect of such entertainment.

, 10. (I) Every proprietor before holding an entertainment on *which tax it

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 an-ears of tax from the security - and may vary or forfeit the security in such manner as may be prescribed.

No order to forfeit the security shall be made under sub-section (IY. unless, after giving the proprietor reasonable opportunity of • being heard the Officer authorised in this behalf is satisfied for reasons to be recorded that Ihil proprietor has evaded the tax.

Any person aggrieved by an order forfeiting the security may: 'iv fifteen days from the date of communication of such order prefer an appeal to' the State Government in such manner as may be prescribed and the order a the appellate authority shall be final.

ear gramme, 10 teaser, 1979 Restriction of admission, Restriction o n entertainment. Manner of pay- moot. Refund of tax. ' of tax payable in respect of such tickets and order the show to be treated am. Pevosit and for- fertrrre of security. (b) the proprietor has committed or is likely to commit a breach 0E. 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 : ' Provided that nothing in this section shall apply to a cinematograph. “ exhibition licenced under the provisions of the Uttar Pradesh Cinemas. 1 (Regulation) Act, 1955. ' _ 6. 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 Govemment in this behalf) shall be admitted to any entertain- ment, except with a ticket in the prescribed form denoting that the proper tax, ‘ payable under section 3 has been paid. . 7. No person (other than a person who has some duty to perform in com '_ nection 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 admis- sion to an entertainment without being in possession of -a proper ticket as ‘ required under section 6. 8. The State Government may, on such conditions as may be presaibed, : require the proprietor to pay the amount of the tax payable under section 3— (a) by stamping the tickets with an impressed, embossed, engraved 01'.‘-\ 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 (1:) by a consolidated payment of a percentage, to be ﬁxed by the; a 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 p (d) in accordance with results recorded by any mechanical contri- vance which automatically registers the number of persons admitted: 9. (I) Where the District Magistrate is satisﬁed that the proprietor ha deposited tax in excess of the amount actually due, he shall grant a refund 1t}- respect of such amount or allow its adjustment against future payments of tax.” it” (2) When an entertainment is not completed for reasons beyond the controh of the proprietor, and the District Magistrate is satisﬁed that the proprietorai has'reiunded the amount charged for the tickets. he shall remit the amount. cancelled. (3) Where the State Government is satisﬁed that the entire net proceeds ’- 0! an entertainment and devoted to philanthropic, religious or charitable p‘ur; poses, 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: - . of the entertainment, it shall relund to the proprietor, the amount Jf the tags; paid in respect of such entertainment, ' ' 10. (1) Every proprietor before holding an entertainment on which tax ll= 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 0.137; be prescribed. Such ofﬁcer may deduct any arrears of tax from the seculiltl'f 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 subsection (1).“_. unless, after giving the proprietor reasonable opportunity oi_being heard the‘ Ofﬁcer authorised in this behalf is satisﬁed for reasons to be recorded that 9119‘ ‘ proprietor has evaded the tax. .' ~ (3) Any person aggrieved by an order forfeiting the security may.‘yvllh1¥‘fd ﬁfteen days from the date of communication of such order prefer an appeal t?” the State Government in such manner as may be prescribed and the order 0 the appellate authority shall be ﬁnal. ' '

Ai'qf IN I t I 117F, 10 fifl t, 1979 17

11. (1) The State Government may, for promotion of peace, inter- Exemption. national 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 of audience or spectators from liability to pay tax under this Act.

(3) Without prejudice to the generality of section (1) where the State Government is satisfied

(a) is wholly of an educational character ;

the provisions of sub- that any entertainment_

(b) is provided partly for educational or partly for scientific purposes by a society not conducted or established for profit ; or

(c) is provided by a society not conducted for profit and estab, lished solely for the purpose of promoting public health or the interests of agriculture, or a manufacturing industry, and consists solely of an exhibition of articles which are of material interest in connection with questions relating to public health or agriculture or are the products of the industry for promoting the interest where- of the society exists, or the materials, machinery, appliances or food %tuff used in the production of such products ;

it may, subject to such terms and conditions as it may deem fit to impose grant exemption to such entertainment from payment of tax under this Act :

Provided that the State Government may cancel such exemption if it is satisfied that the exemption was obtained through fraud or misrepresentation, or that the proprietor of such entertainment has failed to comply with any of the terms or conditions imposed or directions issued in this behalf and there- after the proprietor shall be liable to pay the tax which would have been pay- able had not the entertainment been so exempted.

Where the District Magistrate is satisfied that the entire gross pro- ceeds of an entertainment are to be devoted to ' philanthropic, religious or charitable purposes, without any deductions whatsoever on account of the expenses of the entertainment, he may, subject to the rules made under this Act, grant exemption to such entertainment from payment of tax under this Act on such terms and conditions as he may deem fit to impose.

Where any exemption from payment of tax is granted under sub- section (4), the proprietor of such entertainment shall furnish to the District Magistrate such documents and records and in such manner as may be prescribed.

If the proprietor of an entertainment exempted under sub-section (4) fails to furnish the documents and records required under sub-section (5) , or fails to comply with any conditions imposed or directions issued in this behalf, or if the District Magistrate is not satisfied with the correctness of such docu- ments or records, the District Magistrate may cancel the exemption so granted and thereupon the proprietor shall be liable to pay the tax which would have been payable had not the entertainment been so exempted.

(d) has ,fraudulently evaded or attempted to evade, the payment of that the proprietor of an entertainment_

(a) has failed to give information as required under subsection (I) of section 5 ; or

(1)) has failed to prepare or to submit true and full returns in the prescribed forms; or

Assessment or tax,

maénmm, ,rofaarta-t, 1979 ' ll. (1) The State Government may, for promotion of peace, inter- . national gnodwill, 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 of 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 (c) is provided by a society not conducted for proﬁt and estab-i shed solely for the purpose of promoting public health or the interests of agriculture, or a manufacturing industry, consists solely of an exhibition of articles which are of material interest in connection with questions relating to public health or agriculture or are the products of the industry for promoting the interest where- . of the society exists, or the materials, machinery, appliancesor food stuff used in the production of such products ; it may, subject to such terms and conditions as it may deem ﬁt to impose grant exemption to such entertainment from payment of tax under this Act : Provided that the'State Government may cancel such exemption if it is satisﬁed that the exemption was obtained through fraud or misrepresentation, (4) Where the District Magistrate is satisﬁed that the entire gross -pro« ceeds of an entertainment are to be devoted to "philanthropic, religious or charitable purposes, without any deductions whatsoever on account of the expenses of the entertainment, hemay, subject to the rules made under this Act, grant exemption to such entertainment from payment of tax under this Act on such terms and conditions as he may deem ﬁt to impose. (5) . Where any exemption from payment of tax is granted' under sub- section (4) , the proprietor of such entertainment shall furnish to the District Magistrate such documents and records and in such manner as may be prescribed. (6) If the proprietor of an‘entertainment exempted under sub—section (4) fails to furnish the documents and records required under sub-section (5), or fails to comply with any conditions imposed or directions issued in this behalf or if the District Magistrate is not satisﬁed with the correctness of such docu' ments or records, the District Magistrate may cancel the exemption so granted and thereupon the proprietor shall be liable to pay the tax which would have been payable had not the entertainment been so exempted. (d) has fraudulently evaded or attempted to evade, the payment of that the proprietor of an entertainment— (a) has failed to give information as required under sub.section (I) 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 Exemption. Assessment tax. or

Pro vision against re-sale of tickets.

Inspections.

Suspension or revocation of licence or per- mission for en- tertaiameat.

4i1+, SiikT arfrigitur liTe, 10 rfraTrc 1 979

(d) has fraudulently evaded or attempted to evade, the payment of I 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 pro. - prietor, and may also ,impose a penalty not exceeding one thousand rupees:

Provided that where either of the aforesaid officers has commenced a pro- ceeding 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) Any person aggrieved by an order under sub-section (1) may, within fifteen 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 shall be final.

15. (I) 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.

14. (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.

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 enter- tainment as such officer may consider necessary.

Any officer referred to in sub-section (1) or sub-section (2) may take in his possession all such books of accounts and other records relating-td the entertainment as he may consider necessary.

The proprietor of such place of entertainment shall give every reason- able assistance to every officer referred to in sub-sections (I) and (2),

Every officer referred to in sub-sections (I) and (2) shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal. Code.

. , Every officer referred to in sub-sections (1) and (2) may require a

person who is suspected of contravening any of the provisions of this Act or the rules made thereunder to declare immediately his name and address, and if such person refuses or fails to give his name and address, or if the officer so empowered or authorised reasonably suspects him of giving a false name or address, he may arrest him and detain or get him detained at the neares0 Police Station and the provisions of iection 42 of the Code of Criminal. Pro- cedure, 1973 shall apply.

15. (I) Notwithstanding anything contained in any other law and with- out prejudice to the other provisions of this Act, the District Magistrate or the Commissioner, may, by order, revoke, or suspend by way of punishment tor 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 pay- on each such card.

gas marries—«7mm, murmurs” ‘ (d) has ﬁaudulently evaded or attempted to evade, the payment of1_ 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 pro- - prietor, and may also .impose a penalty not exceeding one thousand rupees: ‘ Provided that where either of the aforesaid ofﬁcers has commenced a pro- ceeding 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) Any person aggrieved by an order under sub-section (1) may, within ﬁfteen‘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 shall be ﬁnal. Egg??? sale 18. (1) Notwithstanding anything contained in section 56 of the Indian . 0% tickets. 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 cinamatograph 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. ' ‘ Inspections. 14. (l) 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 oﬂicer 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 1 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 oﬁicer not below the rank'l' of Inspector, all books of accounts and other records relating to the enter-“w, tainment as such oﬂicer may consider necessary. -' (3) Any ofﬁcer referred to in sub-section (1) or sub-section (2) may take in his possession all such books of accounts and other records relating—t0? -... the entertainment as he may consider necessary. . (4) The proprietor of such place of entertainment shall give every reason- . able assistance to every oﬁicer referred to in sub—sections (1) and (2), (5) Every ofﬁcer referred to in subsections (1) and (2) shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal. Code. (6) Every ofﬁcer referred to in subsections (1) and (2) may require, a person who is suspected of contravening any of the provisions of this Ad: 01‘ the rules made thereunder to declare immediately his name and address, and if such person refuses or fails to give his name and address, or if the ofﬁcer‘50 empowered or authorised reasonably suspects him of giving a false namevol‘ address, he may arrest him and detain or get him detained at the nearest Police Station and the provisions of section 42 of the Code of CriminalPtO- cedure, 1973 shall apply. . Suspension: or 15. (1) Notwithstanding anything contained in any other law and with- T§V0¢ali0u of out prejudice to the other provisions of this Act, the District Magistrate or $335510?“ peel: the Commissioner, may, by order, revoke, or suspend by way of punishment tertainmeut. tor 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 15 satisﬁed that the proprietor has— / _ (a) admitted any person to any place of entertainment without pay- on each such card. .

failed to pay the tax due from him within the time prescribed, or• fraudulently evaded the payment of any tax due under this Act, or obstructed any officer in carrying out inspection, search or seizure

of records, or failed to produce the records required for inspection by any

officer carrying out an inspection under this Act, or contravened any other provision of this Act or the rules made

thaeunder or any order or direction issued under any such provision:

Provided that where either of the aforesaid officers 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 any permission or licence shall be made under sub-section (I) without giving the holder of the licence or permission a reasonable opportunity of being heard:

Provided that where the District Magistrate or the Commissioner is of the opinion that the object of the action proposed to be taken would be defeated by the delay, he may, while or after communicating to the holder of the license or permission the grounds on which the action is proposed, pass an interim order suspending the permission or licence in the meantime.

(3) Any person aggrieved by an order revoking or suspending any per- mission or licence under this section 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 prescribed and the order of the appellate authority shall be final.

CHAPTER III

Totalizator and Betting Tax

j. 16. (1) There shall be charged, levied and paid to the State Govern- ment, 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.

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.

The tax shall be collected by the stewards and shall be paid to the State Government in the manner prescribed.

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 stating the total amount of all the moneys paid

.into the totalizator.

Tax on totaliza- tor and payment thereof.

No person shall act as a bookmaker unless he obtains a licence from Licence for books the District Magistrate in the form and manner prescribed. maker.

(I) There shall be charged, levied and paid to the State Government Bettina tax. 't 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.

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

r;times as may be prescribed.

The licensed bookmaker shall issue a card for each bet laid with him, denoting the amount of bet.

There shall be charged and levied a surcharge at the rate of ten paise on each such card.

71.97 StikT arifisiTear ;1 d. I I 0 frfaTq7, 1979 19

m ass: warm W3. 10 Fever, 1979 ‘. (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 1 of records, or (5) failed to produce the records required for inspection bypany ofﬁcer carrying out an inspection under this Act, or (f) contravened any other provision of this Act or the rules made thereunder or any order or‘direction issued under any such provision: Provided that where either of the aforesaid ofﬁcers 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 any permission or licence shall be made 'under sub-section (1) without giving the holder of the licence or permission a reasonable opportunity of being heard: Provided that where the District Magistrate or the Commissioner is of the opinion that the object of the action proposed to be taken would be defeated aby the delay, he may, while or after communicating to the holder of the license ,for permission the grounds on which the action is proposed, pass an interim {order suspending the permission or licence in the meantime. ‘ - y (3) Any person aggrieved by an order revoking or suspending any per- Emission or licence under this section may, within ﬁfteen days from the date of chmmunication of such order, prefer an appeal to the State Government in ésuch manner as may be prescribed and the order of the appellate authority {shall be ﬁnal. ' k: ' » CHAPTER III Totalizator and Betting Tax _ 16. (1) There shall be charged, levied and paid to the State Govern- Taxg‘n totaliza. 'ment, out of all moneys paid into any totalizator by way of stakes or bets, 3. tor and payment totalizator tax at the prescribed percentage, not exceeding ten per cent, of every thereof. sum-so paid. (2) The stewards shall issue a ticket for each stake or bet received into the ttotalizator, and there shall be charged and levied a surcharge at the rate of t, ten paise on each such ticket. p (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 Eprescribed, forward to the District Magistrate, or any other ofﬁcer authorised -by him in this behalf, a return stating the total amount of all the moneys paid nto the totalizator. - 17. No person shall act as a bookmaker unless he obtains a licence 'rfrom Licence for book- he District Magistrate in the form and manner prescribed. maker. 18. (I) There shall be charged, levied and paid to the State Government Betting tax. y the backer, a betting tax at a prescribed rate, not exceeding ten per cent on ll moneys paid or agreed to be paid to a licensed bookmaker by a hacker, as a, i‘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 imes as may be prescribed. ' (3) The licensed bookmaker shall issue a card for each bet laid with him, enoting the amount of bet. ‘ (4) There shall be charged and levied a surcharge at the rate of ten paise (on each such card. » , l'

20 7.7i saki eicii Atm Tr AZ, 10 fkaral, 1979

Accounts of book makers and procedure for making over betting tax to Government.

19. (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.

Restrictions betting.

Revocation etc., of book makers licence.

OD 20. (I) No person shall bet on the result of any race held or conductedr 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 bee shall be offered or received except in the enclosure referred to in sub-section (l).

21. (I) Without prejudice to any other provisions of this Act, the. District Magistrate or the Commissioner may, by order, revoke, or suspend. by way of 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 officers has commenced a pro‘ ceeding under this sub-section the other of them shall have no jurisdiction proceed subsequently in respect of die same matter and any such subsequent proceeding if commenced shall be of no effect and shall he dropped.

(2) No order to revoke or suspend a licence shall be made under sub- section (I) without giving to the licensee a reasonable opportunity of heirig. heard:

Refund to totali- zator and betting tax.

Inspections.

Penalty for bold- ing entertain- ment without in- formation. Penalty for ad- mission and entry without tickets.

Provided that where the District Magistrate or the Commissioner is of the. opinion that the object of the action proposed to be taken would be defeated.: by the delay, he may, while or after conamunicating to the licensee the grounds. on which the action is proposed, pass an interim order suspending the licenee hi the meantime.

The Commissioner may delegate his power to suspend a licence under sub-section (1) or sub-section (2) to any other officer not below the'iank of Assistant Commissioner.

Any person aggrieved by an order revoking or suspending any licence" under this section may, within fifteen days from the date of communical tion of such order, prefer an appeal to the State Government in such manner__ as may be prescribed and the order of the appellate authority shall be -final.

Where any race, bets wherefor have been offered or accepted either at the totalizator or by a licensed bookmaker, is cancelled by the stewards. and the District Magistrate is satisfied that the amount of such beis and the tax thereon has been returned to the backers, he may remit the anunapt 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, book making, bett- ing and the totalizator and all the provisions of the said section shall, mulatis mutandis, apply to such inspections.

CHAPTER IV

Penalties and Procedure

Any person holding an entertainment in contravention of section 5 shall be punishable with a fine not exceeding one thousand rupees, with or without simple imprisonment, which may extend to three months.

(I) 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. '

20 mﬁnmm, tofe'atar, 1979 b ‘ ' ’ . Accounts of 19. (1) A licensed bookmaker shall keep accounts of all sums paid or" :33!“ pr aﬁgg: agreed to be paid to him as bets by backers in such manner as may be prescribed: for making over and forward to the District Magistrate, or any other ofﬁcer authorised by him betting tax to in this behalf. a return of all such sums in the prescribed form. Government. ' (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. ’ Restrictions on 20. (I) No person shall'bet on the result of any race held or condumdz' bettins 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 her shall be offered or received except in the enclosure referred to in sub-section (1). _ Revocation etc., 21, (1) Without rejudice to any other provisions of this Act, the- ! book alter: - - - P - ~ licence in District Magistrate or the Commrssroner may, by order, revoke. or suspend- . by way of 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 ofﬁcers has commenced a pm; , ceeding 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 sub-" section (1) without giving to the licensee a reasonable opportunity of beijg“: heard : ' . ' Provided that where the District Magistrate or the Commissioner is of the-' opinion that the object of the action proposed to be taken would be defeatednf. by the delay, he may, while or after communicating to the licensee the grounds-1 on which the action is proposed, pass an interim order suspending the licence“ in the meantime. . (8) The Commissioner may delegate his power to suspend a licence ,under sub-section (1) or sub-section (2) to any other ofﬁcer not below the'i: _k of Assistant Commissioner. ‘ (4) Any person aggrieved by an order revoking or suspending any licence; under this section may, within ﬁfteen days from the date of communica= ’ Lion of such order, prefer an appeal to the State Government in such manne_r__. as may be presaibed and the order of the appellate authority shall be” ﬁnal. Refund to totaii- 22. Where any race, bets wherefor have been offered or accepted either zatorand betting at the totalizator or by a licensed bookmaker, is cancelled by the stewards, “43- 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 31-119., of the tax, and order the race to be treated as cancelled. I Inspections. 23. The ofﬁcers empowered or authorised under section 1_4 shall have the power to make inspections to ensure compliance of the prov1sions of this ‘ Act and the rules made thereunder in respect of races, book making, . bett-_ ing and the totalizator and all the provisions of the said section shall, mutahs ' mutandis, apply to such inspections. " CHAPTER IV _ Penalties and Procedure ‘ .. i . Penalty for hold- 24. Any person holding an entertainment in contravention of sectiOI} 5‘" ing enlertain- shall be punishable with a ﬁne not exceeding one thousand rupees. With Irneﬂ‘ will)“ in- or without simple imprisonment, which may extend to three months. orma IO . Penalty for ad- 25. (I) If any person liable to pay any tax under section 3 is admitted missionaed, entry to a place of entertainment in contravention of the provisions of section ii. “mm" "mm" the proprietor of the entertainment to which such person is so admitted shall be punishable with a ﬁne, not exceeding one thousand rupees with 105' without simple imprisonment which may' extend to three months. J’

Penalty for using duplicate tickets.

Penalty for unauthorised bett- ing. •

Penalty for obs- tructing inspect- ing officers.

Penalty •for other offences.

7171. 51-kT 9:11TtsT1 '31" Tiqt, 10 firatq'T., 1979

(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 twenty times the amount of tax due from him in addition to the amount of tax due.

26. (1) Any person who sells any ticket in contravention of the pro- visions of—

sub-section (1) of section 13 shall be punishable with a fine not exceeding one thousand rupees with or without imprisonment which may extend to three months;

sub-section (2) 'of the said section shall be punishable with a fine not exceeding two hundred rupees.

(2) Any person, who purchases any ticket in contravention of the pro- visions of section 13, shall be punishable with a fine not exceeding two hundred rupees.

27. Every proprietor using or possessing a duplicate ticket shall be punishable with a fine not exceeding three thousand rupees, or with imprison. ment which may extend to six months, or with both.

28. (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 pro- visions of' sub-section (2) of section 20 shall be punishable with a fine not exceeding one thousand rupees.

29. 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 two thousand rupees.

30. 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 in accordance with the provisions of this Act or the rules made thereunder, shall be punishable with a fine not exceeding one thousand rupees.

31. (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 with- out his knowledge or that he exercised all due diligence to prevent the commis- sion 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 attributable to any negligence on the part of, any Managing Agent, Secretary, Treasurer, Director, Manager or any other officer of the company, such Managing Agent, Secretary, Treasurer, Director, Manager or other officer of the company shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation—For the purpose of this section— (a) "company” means any body corporate and includes a firm or

other association of individuals, and (b) "director" in relation to a firm, means a partner in the firm.

32. Every offence punishable under clause (a) of sub-section (1) ' of section 26, or section 27 or section 29 shall be cogniiable :

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.

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

Penallty of un-' authorised sale and purchase of tickets.

Offences by companies

Compounding of offences.

Certain offences to be cognizable.

ﬁt steer ﬁaTﬂ'lI’lT was, 10 fWﬁ’T, 1 9 7 9 (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 twenty times the amount of tax due from him in addition to the amount of tax due. 26. (1) Any person who sells any ticket in contravention of the pro- visions of— (a) sub-section (1) of section 13 shall be punishable with a ﬁne not exceeding one thousand rupees with or without imprisonment which may extend to three months; (17) sub-section (2) ‘of the said section shall be punishable with a ﬁne not exceeding two hundred rupees. (2) Any person, who purchases any ticket in contravention of the pro- visions of section 18, shall be punishable with a ﬁne not exceeding two hundred rupees. 27r Every proprietor using or possessing a duplicate ticket shall be punishable with a ﬁne not exceeding three thousand rupees, or with imprison ment which may extend to six months, or with both. 28. (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 oﬂers or receives bets in contravention of the pro- visions of' sub-section (2) of section 20 shall be punishable with a ﬁne not exceeding one thousand rupees. 29. 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 two thousand rupees. 30. 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 in accordance with the provisions of this Act or the rules made thereunder, shall be punishable with a ﬁne not exceeding one thousand rupees. 51, (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 olfence, shall be deemed to be guilty of the oifence and shall be liable to he 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 with- out his knowledge or that he exercised all due diligence to prevent the commis- sion of the offence. (2) Notwithstanding anything contained in sub-section (1). where any olfence under this Act has been committed by a company, and it is proved that the oifence has been committed with the consent or connivance of, or that the commission of the offence is attributable to any negligence on the part of, any Managing Agent, Secretary, Treasurer, Director, Manager or any other oiﬁcer of the company, such Managing Agent. Secretary, Treasurer, Director, Manager or other ofﬁcer of the company shall also be deemed to be guilty of that oEence and shall be liable to be proceeded against and punished accordingly. , Explanation—For the purpose of this section— 4f d Penalltyof un-’ authorised sale and purchase of tickets. Penalty for usmg duplicate tickets. . Penalty for unauthorised bett- lng. . * Penalty for obs- tructing inspect- lrlg oﬂicers. Penalty for other offences. Offences by companies (a) “company" means any body corporate and includes a ﬁrm or other assocration of individuals, and (b) “director” in relation to a ﬁrm. means a partner in the ﬁrm. 52. Every oﬁence punishable under clause (a) of sub-section (1)‘ of section 26, or section 27 or section 29 shall be cognitable : 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. 33. (1) Any offence punishable under this Act may, subject to any general or special order of the State Government in this behalf. be compounded the Commissioner, either before or after the institution of the prosecution Certain oﬁences to be cognizable. Compounding of offences.

S 22

37T A ?‘ TIEITEDTIT IR; 1 0 frruz T 7, 1979

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—

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.

CHAPTER V

Miscellaneous

34. Any 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.

Bar on certain 35. No action shall lie against the State Government or any of its officers proceedings. or servants for any Act done or purporting to be done in good faith under this Act or the rules made thereunder.

ReCavery or lax.

Delegation.

Repeal and savings.

Powers to make rules or issue directions.

(I) The State Government may, by notification, delegate all or any of its powers under this Act, except the powers under sections 3, 4 and 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 Entertainments 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 proceedings instituted after the commencement of this Act and relating to any such liability as aforesaid shall be continued and disposed of, or instituted

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 o this Act, be deemed to have been made, published, conferred or done under this Act.

(1) The State Government may by notification make rules for carry- ing out the purposes of this Act.

Without prejudice to the generality of the provisions of sub- section (1), the rules may regulate the sale, supply or forms of tickets of any entertainment, the supply of paper by the State Government for the said pur- pose and matters connected therewith.

The Commissioner shall have the power to issue from time to time directions, not inconsistent with the provisions of this Act or rules made there- under, to the proprietors of entertainments, licensed book-makers and stewards of a race club for carrying out the purposes of this Act.

By order,

R. C. DEO SHARMA,

Scrchiv.

or disposed of, as the case may be, as if this Act had not been passed :

It0rp307,04t0---cfOcii0 178 310 (.4910) --11-0-79--(2e02)--1979-800 t40) I

22 an: new. xterm were, l0 Feat—Ir, 1979 i, onrealisation 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— "'?'J (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. CHAPTER V Miscellaneous “gem/Cry of 34. Any sum due on account of tax under any provision of this Act tax, shall, without prejudice to any other mode of recovery available to the State Government under any other lawfor the time being in force, be recoverable as arrears of land revenue. Bar on certain 35. No action shall lie against the State Government or any of its ofﬁcers proceedingsl Delegation. Repeal savingsi or servants for any Act clone or purporting to be done in good faith under this Act or the rules made thereunder, 36. (l) TheVState Government may, by notification, delegate all or any of its powers under this Act, except the powers under sections 3, 4 and 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. and 37. (1) The United Provinces Entertainments and Betting Tax Act, 1987 I is hereby repeaIEd. (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 proceedings 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 0 this Act, be deemed to have been made, published, conferred or done under-this Act. Powers to make 58, (l) The State Government may by notiﬁcation make rules for carry- rules or 'Ssue mg out the purposes of this Act. directions. (2) Without prejudice to the generality of 'the provisions of sub- section (1) , the rules may regulate the sale, supply or forms of tickets .of any entertainment, the supply of paper by the State Government for the said pur- pose and matters connected therewith. (3) The Commissioner shall have the power to issue from time to time directions, not inconsistent with the provisions of this Act or rules made there‘ under, to the proprietors of entertainments, licensed book-makers and stewards of a race club for carrying out the purposes of this Act. - By order, _ R. C. DEO SHARMA: Sachiv. ﬁaqaoioq’lo——qoﬁo 1783110 (info)-—11-9~79-—(2c02')——1979--soo HM) |

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Uttar Pradesh act 28 of 1979 : The UTTAR PRADESH ENTERTAINMENTS AND BETTING TAX. 'ACT, 1979

SECTIONS