LAW FOR CINEMAS
The Cinematograph Act, 1952
PART I : PRELIMINARY
Short title, extent and commencement 2
Definitions 3
Construction of references to any law not in force or any functionary
not in existence in the State of Jammu and Kashmir 4
PART II: CERTIFICATION OF FILMS FOR PUBLIC EXHIBITION
Board of Film Censors 4
Examination of films 4
Advisory panels 5
Certification of films 6
Principles for guidance in certifying films 7
Appeals 7
Constitution of Appellate Tribunal 8
Suspension and revocation of certificate 9
Review of orders by Central Government 9
Revisional powers of the Central Government 10
Information and documents to be given to distributors and exhibitors
with respect to certified films 11
Penalties for contraventions of this Part 11
Power of seizure 13
Delegation of powers by Board 13
Power to direct exhibition of films for examination 14
Vacancies, etc., not to invalidate proceeding 14
Members of the Board and advisory panels to be public servants 14
Bar of legal proceedings 14
Power to make rules 14
Power to exempt 15
PART III : REGULATION OF EXHIBITIONS BY MEANS OF CINEMATOGRAPHS
Cinematograph exhibitions to be licensed 16
Licensing authority 16
Restrictions on powers of licensing authority 16
Power of Central Government or local authority to suspend
exhibition of films in certain cases 17
Penalties for contravention of this Part 18
Power to revoke licence 18
Power to make rules 18
Power to exempt 19
PART IV : REPEAL
Repeal 19
CINEMATOGRAPH (CERTIFICATION) RULES, 1983
Short title and commencement 21
Definitions 21
Terms of office 22
Casual vacancy 22
Headquarters 22
Temporary absence of Chairman 22
Constitution of advisory panels 22
Term of office of members of advisory panels 23
Officers of the Board 23
Duties of the Board 23
Assessment of public reactions to films 24
Terms and conditions of service (other than salary and allowances) of the
Chairman of the Board and allowances payable to the other members
of the Board 24
Allowances payable to members of the advisory panel 25
Meetings of the Board 25
Co-opted members 25
Notice of meeting 25
Business ordinarily to be transacted at meetings 25
Quorum 25
President of the meeting 25
Question to be decided by majority of votes 25
Application for examination of films 26
Examining Committee 27
Certification 29
Revising Committee 29
Issue of certificate subject to removal of portions of film 31
Deposit of a copy of certified film 32
Validity of certificate 33
Compliance with Section 6-A 33
Uncertification of a film under Section 6 33
Re-examination of certified films 33
Alteration of film after issue of certificate 34
Amendment of certificate granted by the Board after notification
under Section 6 35
Certificates 35
Fees 35
Power of entry 37
Advertisement of films 38
Maintenance of register 38
Certain films to continue to remain uncertified films 38
Time limit in relation to certification of films 39
Preservation of records of certification of films 40
Terms and conditions of service of the Chairman and members
of the Appellate Tribunal 41
Fees for appeal to the Appellate Tribunal 42
FIRST SCHEDULE 43
SECOND SCHEDULE (FORMS) 44-60
NOTIFICATION 62
GUIDELINES TO BOARD OF FILM CENSORS
THE CINEMATOGRAPH ACT, 1918
Short title, extent and commencement 63
Definitions 63
Rule of construction in the application of Act to Part B States 64
Cinematograph exhibitions to be licensed 64
Licensing authority 64
Restrictions on powers of licensing authority 64
Certification of films 66
Power of State Government or local authority to suspend exhibitions
of films in certain cases 67
Penalties 68
Power to make rules 69
Power to give directions 70
Power to exempt 70
GUIDELINES FOR THE BOARD OF FILM CERTIFICATION
CINE-WORKERS AND CINEMA THEATRE WORKERS (REGULATION OF EMPLOYMENT) ACT, 1981
CHAPTER I : PRELIMINARY
Short title, extent and commencement 72
Definitions 72
CHAPTER II : REGULATION OF EMPLOYMENT OF CINE-WORKERS
Prohibition of employment of cine-workers without agreement 74
Conciliation officers 75
Duties of conciliation officers 75
Settlement to be binding and to be enforced by the
competent authority 75
Constitution of Tribunals 75
Disqualification for the presiding officers of Tribunals 76
Filling of vacancies 76
Finality of orders constituting Tribunals, etc., 76
Reference of disputes to Tribunals 76
Procedure and powers of conciliation officers and Tribunals 76
Duties of Tribunals 78
Publication of awards of Tribunals 78
Revision 78
Application of Act 19 of 1952 to cine-workers 79
Penalties 79
Offences by companies 79
Cognizance of offences 80
Magistrate's power to impose enhanced penalties 80
Effect of laws and agreements inconsistent with this Chapter 80
Protection of action taken under this Chapter 80
NOTIFICATION 80
Delegation of powers 80
Power to make rules 81
CHAPTER III : REGULATION OF EMPLOYMENT OF CINEMA THEATRE WORKERS
Application of Act 19 of 1952 81
Application of Act 39 of 1972 81
CINE WORKERS AND CINEMA THEATRE WORKERS (REGULATION OF EMPLOYMENT) RULES, 1984
CHAPTER I : PRELIMINARY
Short title and commencement 82
Definitions 82
CHAPTER II
Form of agreement under Section 3 82
CHAPTER III : PROCEDURE FOR REFERENCE OF DISPUTES TO A CONCILIATION OFFICER OR A TRIBUNAL
Applications 82
Attestation of Application 83
CHAPTER IV : POWERS, PROCEDURES AND DUTIES OF THE CONCILIATION OFFICER AND THE TRIBUNALS
Conciliation Officers 83
Parties to submit statement 83
Proceeding before the tribunal 83
Place and time of hearing 84
Evidence 85
The summons 85
Service of summons or notice 85
Description of parties in certain cases 85
Manner of service in the case of numerous persons as
parties to dispute 85
Procedure at the first sitting 86
Tribunal may proceed ex parte 86
Power of tribunals 86
Appointment of Assessors 86
FORMS 86
CINE-WORKERS WELFARE CESS ACT, 1981
Short title, extent and commencement 90
Definitions 90
Levy and collection of cess on feature films 91
Payment of duty of excise 91
Crediting proceeds of duty to Consolidated Fund of India 92
Power of Central Government to exempt 92
Penalty for non-payment of duty of excise 92
Recovery of amounts due under the Act 92
Protection of action taken in good faith 92
Power to make rules 92
CINE-WORKERS WELFARE CESS RULES, 1984
Short title and commencement 93
Definitions 93
Levy and Collection of Cess 93
Duties of the Chairman 94
Manner of Assessment and Collection 94
Refund and Recovery of the Duty of Cess 94
Authority for Imposition of Penalty for Non-Payment of Duty of Excise 94
SCHEDULE (FORMS) 95
CINE-WORKERS WELFARE FUND ACT, 1981
Short title, extent and commencement 96
Definitions 96
Cine-workers Welfare Fund 97
Application of Fund 97
Advisory Committees 98
Central Advisory Committee 98
Power to co-opt, etc., 98
Appointment of Welfare Commissioners, etc., and their powers 99
Annual report of activities financed under the Act 99
Power to call for information 99
Power to make rules 99
LAW FOR FILMS, VIDEO, CABLE TV, SOUND RECORDINGS AND COMPUTER PROGRAMMES
Law for Films, Video, Cable TV, Sound Recordings and
Computer Programmes 103
The Copyright Act, 1957 105
CHAPTER I : PRELIMINARY
Short title, extent and commencement 105
Interpretation 105
Meaning of publication 109
When work not deemed to be published or performed in public 109
When work deemed to be first published in India 109
Certain disputes to be decided by Copyright Board 109
Nationality of author where the making of unpublished work is extended
over considerable period 109
Domicile of corporations 110
CHAPTER II : COPYRIGHT OFFICE AND COPYRIGHT BOARD
Copyright Office 110
Registrar and Deputy Registrars of Copyrights 110
Copyright Board 110
Powers and procedure of Copyright Board 110
CHAPTER III : COPYRIGHT
Works in which copyright subsists 111
Meaning of copyright 113
Special provision regarding copyright in designs registered or capable
of being registered under the Designs Act, 1911 114
No copyright except as provided in this Act 114
CHAPTER IV : OWNERSHIP OF COPYRIGHT AND THE RIGHTS OF THE OWNER
First owner of copyright 114
Assignment of copyright 115
Mode of assignment 116
Disputes with respect to assignment of copyright 116
Transmission of copyright in manuscript by testamentary disposition 117
Right of author to relinquish copyright 117
CHAPTER V : TERM OF COPYRIGHT
Term of copyright in published literary, dramatic, musical and
artistic works 117
Term of copyright in anonymous and pseudonymous works 117
Term of copyright in posthumous works 118
Term of copyright in photographs 119
Term of copyright in cinematograph films 119
Term of copyright in sound recordings 119
Term of copyright in Government works 119
Term of copyright in works of public undertakings 119
Term of copyright in works of international organisation 119
CHAPTER VI : LICENCES
Licences by owners of copyright 119
Application of Sections 19 and 19-A 119
Compulsory licence in works withheld from public 119
Compulsory licence in unpublished Indian works 120
Licence to produce and publish translations 121
Licence to reproduce and publish works for certain purposes 124
Termination of licences issued under this Chapter 125
CHAPTER VII : COPYRIGHT SOCIETIES
Registration of copyright society 126
Administration of rights of owner by copyright society 127
Payment of remunerations by copyright society 127
Control over the copyright society by the owner of rights 128
Submission of returns and reports 128
Rights and liabilities of performing rights societies 128
CHAPTER VIII : RIGHTS OF BROADCASTING ORGANISATION AND OF PERFORMERS
Broadcast reproduction right 128
Performer's right 129
Acts not infringing broadcast reproduction right or performer's right 129
Other provisions applying to broadcast reproduction right and
performer's right 130
CHAPTER IX : INTERNATIONAL COPYRIGHT
Power to extend copyright to foreign works 130
Provisions as to works of certain international organisations 131
Power to restrict rights in works of foreign authors first
published in India 131
Orders under this Chapter to be laid before Parliament 131
CHAPTER X : REGISTRATION OF COPYRIGHT
Register of Copyrights 132
Entries in Register of Copyrights 132
Indexes 132
Form and inspection of register 132
Register of Copyrights to be prima facie evidence of particulars
entered therein 132
Correction of entries in the Register of Copyrights 133
Rectification of Register by Copyright Board 133
Entries in the Register of Copyrights, etc., to be published 133
CHAPTER XI : INFRINGEMENT OF COPYRIGHT
When copyright infringed 133
Certain acts not to be infringement of copyright 135
Particulars to be included in sound recordings and video films 139
Accounts and audit 140
Importation of infringing copies 140
Resale share right in original copies 141
CHAPTER XII : CIVIL REMEDIES
Definition 141
Civil remedies for infringement of copyright 141
Protection of separate rights 142
Author's special rights 142
Rights of owner against persons possessing or dealing with
infringing copies 142
Restriction on remedies in the case of works of architecture 143
Remedy in the case of groundless threat of legal proceedings 143
Owner of copyright to be party to the proceeding 143
Jurisdiction of court over matters arising under this Chapter 143
CHAPTER XIII : OFFENCES
Offence of infringement of copyright or other rights conferred
by this Act 144
Enhanced penalty on second and subsequent convictions 144
Knowing use of infringing copy of computer programme
to be an offence 144
Power of police to seize infringing copies 145
Possession of plates for purpose of making infringing copies 145
Disposal of infringing copies or plates for purpose of making
infringing copies 145
Penalty for making false entries in register, etc., for producing or
tendering false entries 145
Penalty for making false statements for the purpose of deceiving
or influencing any authority or officer 145
Penalty for contravention of Section 52-A 146
Offences by companies 146
Cognizance of offences 146
CHAPTER XIV : APPEALS
Appeals against certain orders of Magistrate 146
Appeals against orders of Registrar of Copyrights
and Copyright Board 146
Procedure for appeals 147
CHAPTER XV : MISCELLANEOUS
Registrar of Copyrights and Copyright Board to possess certain
powers of civil courts 147
Orders for payment of money passed by Registrar of Copyrights
and Copyright Board to be executable as a decree 147
Protection of action taken in good faith 147
Certain persons to be public servants 147
Power to make rules 147
Repeals, savings and transitional provisions 149
THE COPYRIGHT RULES, 1958
CHAPTER I : PRELIMINARY
Short title, extent and commencement 151
Interpretations 151
CHAPTER II : THE COPYRIGHT BOARD
Terms and conditions of office of the Chairman and members
of the Copyright Board 151
Functions of the Secretary of the Copyright Board 152
CHAPTER III : RELINQUISHMENT OF COPYRIGHT
Notice of relinquishment 152
CHAPTER IV : LICENCES FOR TRANSLATIONS
Application for licence 152
Notice of application 152
Consideration of the application 152
Manner of determining royalties 153
Extension of the period of licence 153
Cancellation of licence 153
CHAPTER IV-A : COMPULSORY LICENCE FOR PUBLICATION OF UNPUBLISHED WORKS, TRANSLATION AND REPRODUCTION OF WORK
Application for licence 154
Notice of application 154
Manner of determining royalties 155
Extension of the period of licence 155
Cancellation of licence 155
Notice for termination of licence 155
CHAPTER V : PERFORMING RIGHTS SOCIETIES
Publication of statement of fees etc., 155
Determination of objections 156
Publication of alterations in the statements of fees etc., 156
CHAPTER VI : REGISTRATION OF COPYRIGHT
Form of Register of Copyrights 156
Application for Registration of Copyright 156
Correction of entries in the Register of Copyrights 157
Indexes 157
Inspection of the Register of Copyrights and Indexes 157
Copies and extracts of the Register of Copyrights and Indexes 157
CHAPTER VII : MAKING OF RECORDS
Making of records 157
CHAPTER VIII : IMPORTATION OF INFRINGING COPIES
Importation of infringing copies 158
Procedure for examination of infringing copies 158
CHAPTER IX : MISCELLANEOUS
Mode of making applications etc., 158
Mode of communication by the Copyright Board etc., 158
Fees 158
Right of audience 159
Costs 159
FIRST SCHEDULE (FORMS)159
SECOND SCHEDULE 172
THE INTERNATIONAL COPYRIGHT ORDER, 1991
SCHEDULE 177
THE INDECENT REPRESENTATION OF WOMEN (PROHIBITION) ACT, 1986
Short title, extent and commencement 179
Definitions 180
Prohibition of advertisements containing indecent representation
of women 180
Prohibition of publication or sending by post of books, pamphlets,
etc., containing indecent representation of women 180
Powers to enter and search 181
Penalty 181
Offences by companies 181
Offences to be cognizable and bailable 182
Protection of action taken in good faith 182
Power to make rules 182
THE INDECENT REPRESENTATION OF WOMEN (PROHIBITION) RULES, 1987
Short title and commencement 183
Definitions 183
Manner of seizing of articles 183
Manner of packing and dealing the advertisements or articles seized 184
Manner of seizing and sealing of advertisements or articles in
certain cases 184
FORMS 184
THE UTTAR PRADESH CINEMA (REGULATION OF EXHIBITION BY MEANS OF VIDEO) RULES, 1988
CHAPTER I : PRELIMINARY
Short title, application and commencement 186
Definitions 186
Restrictions on the grant of licence 187
CHAPTER II : REQUIREMENTS OF A PERMANENT BUILDING, SEATING ETC., FOR A VIDEO CINEMA
Requirement of a permanent building 187
Seating 188
Ventilation 189
Sanitation 189
Arrangement for drinking water 189
Electric installation 189
CHAPTER III : LICENCE
Application for licence for exhibition by means of video 189
Other conditions for grant of licence 190
Grant of licences 191
Relaxation in respect of existing permanent building 191
Power to refuse licence 191
Validity of licence 191
Renewal of licence 192
Fee 192
CHAPTER IV : VIDEO LIBRARY
Licence for video library 193
CHAPTER V : GENERAL
Licensee or his nominee to be present 194
Display of licensee 194
Provision for fire extinguisher etc., 194
Compounding offences 194
Procedure for appeal 194
Inspection 195
Screening or authorised cassettes 195
FORMS 195
DELHI CINEMATOGRAPH (EXHIBITION OF FILMS BY VIDEO CASSETTE RECORDER/PLAYER) RULES, 1986
PART I : INTRODUCTORY
Short title, extent and commencement 201
Definitions 201
PART II : VIDEO CINEMA LICENCE
Video Cinema Licence 202
Application for grant of licence 202
Grant of a licence under the rules 203
Power to refuse a licence 203
Duration of the validity of a licence 203
Renewal of licence 203
Fee 203
Casual licence 203
Revocation/Suspensions/Cancellation of Licence 204
Appeals 204
PART III : SPECIFICATION FOR BUILDING
Specifications for building 204
PART IV : MISCELLANEOUS
FORMS 207-10
PUNJAB EXHIBITION OF FILM ON TELEVISION SCREEN THROUGH VIDEO CASSETTE PLAYERS (REGULATION) RULES, 1989
PART I : GENERAL
Short Title 211
Application 211
Definitions 211
Licensing 212
PART II : PROCEDURE FOR GRANTING LICENCES
Application 212
Fees 212
Licensing Authority to obtain reports of certain agencies 212
Matters to be kept in view for grant of licence in respect of
transport vehicle 213
Grant or refusal of licence 213
Renewal of a licence 214
Grant of a duplicate licence 214
PART III : LICENSING AUTHORITY TO PERMIT CONSTRUCTION AND RECONSTRUCTION OF BUILDING INSTAL-LATION OF MACHINERY ETC., FOR EXHIBITION OF FILMS
PART IV : MISCELLANEOUS
Prohibition on transfer of licence 215
Licensee to exhibit only certified films 215
Conditions regarding seating accommodation 215
Conditions regarding electrical installations 216
Refund 216
Appeal 216
Interpretation 216
FORMS 217-218
LAWS FOR CINEMAS IN UTTAR PRADESH
THE UTTAR PRADESH CINEMAS (REGULATION) ACT, 1955
Short title, extent and commencement 224
Definitions 224
Licence 225
Licensing authority 225
NOTIFICATION 226
Restrictions on the powers of licensing authority 226
Power of the State Government or District Magistrate to suspend
exhibition of films in certain cases 228
Inspection 228
Power to suspend, revoke and cancel a licence 229
Penalty 230
Compounding of Offences 230
Offences by Companies 230
Power to exempt 231
Direction of action taken under the Act 231
Repeal 231
Power to make rules 231
NOTIFICATIONS 233
THE UTTAR PRADESH CINEMATOGRAPH RULES, 1951
Title, commencement and extent 234
Definitions 234
NOTIFICATION 235
Application for constructing a building 235
Application for a licence 236
Inspection by Electrical Inspector 236
Inspection by Medical Officer of Health and Regional Fire Officer 236
Conditions for granting and renewing a licence 237
Requirements of permanent buildings 238
Licence for permanent buildings 239
Electrical requirements 240
Ventilation 240
Sanitation 240
Seating accommodation 241
Exits 242
Fire precautions 242
Prohibition of use of building for purposes other than that of a cinema 243
Entry into projection room or winding room 243
Prohibition on naked lights and smoking in projection
and winding rooms 244
Projection room 244
Cinematograph machine 245
Winding room 245
Film storage 246
Electrification 246
Operators 248
Period and extent of licences to travelling cinemas 249
Grant of licence for travelling cinemas 249
Enclosure for travelling cinemas or special cinematograph exhibition 250
For precautions for auditorium of travelling cinemas and
special cinematograph exhibition 250
Inspection of travelling cinemas by Electric Inspector 250
Refusal of licence to travelling cinemas, if in dangerous proximity
to other building 251
Pandal used during special cinematograph exhibition or by
travelling cinemas 251
Fencing in vicinity of temporary building 251
Notice for special cinematograph exhibition 251
Exemption of special cinematograph exhibition from the provisions
of the rules 251
Inspection of cinemas 251
Removal of defects 252
Fees for cinematograph licence 252
Fee for inspection of places proposed for construction of
permanent building 252
Control of sound from cinemas 253
Booking office 253
Revocation or suspension of licence 253
Imposition of Composition charge while granting exemption under
Section 10 of the Act 253
Appendix's 254-57
UTTAR PRADESH PROHIBITION OF SMOKING (CINEMA HOUSES) ACT, 1952
Short title, extent, commencement and withdrawal 258
Definitions 258
Prohibition of smoking in cinema house 259
Penalty for smoking in cinema houses 259
Power to exclude from the operation of the Act 259
Rules 259
MINIMUM WAGES IN CINEMA INDUSTRY IN UTTAR PRADESH
NOTIFICATION OF HOLIDAYS, REST-PERIOD AND IDENTITY CARDS FOR CINEMA WORKERS
THE UTTAR PRADESH OBSCENE CINEMA POSTERS (PROHIBITION) ORDINANCE, 1979
Short title, extent and commencement 266
Definitions 266
Ban against printing, publishing or displaying obscene posters 267
Screening Committee 267
Powers of Screening Committee 267
Penalty 268
Offences by Company 268
Cognizance of offences 268
Composition of offences 268
Power to make search and seizure 269
Forfeiture 269
Power of State Government to issue directions 269
Bar against suit or proceedings 269
Power to remove difficulties 269
Power to make rules 270
THE UTTAR PRADESH OBSCENE CINEMA POSTERS (PROHIBITION) RULES, 1979
Short title, extent and commencement 270
Definitions 270
Meeting of Screening Committee 270
Application to the Screening Committee 270
Communication of decision of the Screening Committee 271
Application for composion of offence 271
Additional provisions regarding seizure 271
Forfeiture of poster etc., 271
THE UTTAR PRADESH ENTERTAINMENTS AND BETTING TAX ACT, 1979
CHAPTER I : PRELIMINARY
Short title, extent and commencement 272
Definitions 273
CHAPTER II : ENTERTAINMENT TAX
Tax on payment for admission to entertainment 275
Extra [charges for maintenance of cinema and] air-cooled and
air-conditioned facility 276
Lump sum tax on interior cinema 277
Tax on Video Cinema 277
Tax on Video show in public service vehicles or hotels 278
Information before holding entertainment 278
Restriction of admission 278
Restriction on entertainment 279
Manner of payment 279
Refund of tax 279
Deposit and forfeiture of security 279
Exemption 280
Assessment of tax 281
Provision against resale of tickets 281
Inspections 281
Suspension or revocation of licence or permission for entertainment 282
CHAPTER III : TOTALIZATOR AND BETTING TAX
Tax on totalizator and payment thereof 283
Licence for bookmaker 283
Betting tax 283
Accounts of bookmakers and procedure for making over betting tax
to Government 283
Restrictions on betting 283
Revocation etc., of bookmaker's licence 284
Refund to totalizator and betting tax 284
Inspections 284
CHAPTER IV : PENALTIES AND PROCEDURE
Penalty for holding entertainment without information 284
Penalty for admission and entry without tickets 284
Penalty for unauthorised sale and purchase of tickets 285
Penalty for using duplicate tickets 285
Penalty for unauthorised betting 285
Penalty for obstructing inspecting officers 285
Penalty for entertainment when permission is revoked or suspended 285
Penalty for other offences 286
Enhanced penalty after previous conviction 286
Offences by companies 286
Certain offences to be cognizable 286
Bar of jurisdiction of Civil Courts 287
Compounding of offences 287
CHAPTER V : MISCELLANEOUS
Recovery of tax 287
Bar on certain proceedings 287
Delegation 287
Repeal and savings 288
Powers to make rules or issue directions 288
THE UTTAR PRADESH ENTERTAINMENTS AND BETTING TAX RULES, 1981
CHAPTER I : PRELIMINARY
Short title and commencement 288
Definitions 288
Manner of collection and levy of tax 289
Form of ticket 289
Issue of tickets 290
Retention of tickets 290
Production of tickets 290
Restriction on use of plural tickets 290
Season ticket 290
Attestation of tickets 291
Form and manner of information before holding an entertainment 291
Admission without payment of tax 291
Return for payment of tax 291
Return of tax in respect of cabaret or floor show 291
Submission of Form 'B' and weekly statement 292
Return in respect of programme or synopsis 292
Payment of tax by stamping the tickets 292
Purchase and issue of stamps 292
Refund of value of unused stamps 293
Renewal of damaged or spoiled stamps 293
Application under Rule 19 or 20 293
Account of stamps purchased and issued 293
Verification of balance of stamps in hand 294
Payment of tax in cash 294
Compounded payment of Tax 295
Collection of Tax 295
Payment of Tax 295
Collection of lump sum tax in interior cinemas 296
Preparation and submission of return of tax for interior cinema 296
Payment of lump sum tax for interior cinema 296
Payment of tax for Video cinema or public service vehicle 296
Payment of tax for video facility in hotel rooms 297
Refund of tax deposited in excess 297
Remission of tax when entertainment is not completed 297
Refund where proceeds devoted for philanthropic, religious
or charitable purposes 298
Manner of depositing security 298
Amount of security 298
Deduction of tax from security and forfeiture of security 298
Refund of security 299
Classes of audience or spectators exempted 299
Exemption by Government under Section 11(3) of the Act 300
Exemption by District Magistrate under Section 11(4) of the Act 300
Cancellation of exemption under Section 11(6) of the Act 301
Manner of sale or resale of tickets 301
Receipt for records taken into possession 301
CHAPTER II : TOTALIZATOR AND BETTING TAX
Rate of the totalizator tax 301
Tickets to be issued by stewards 302
Collection of tax 302
Return of Account of totalizator tax 302
Submission of accounts of totalizator tax 302
Payment of tax by stewards 303
Licence for bookmaker 303
Rate of betting tax 303
Issue of card for each bet 303
Account of bets 304
Submission of accounts of betting tax 304
Security for due payment of betting tax and surcharge 304
Payment of betting tax by licensed bookmaker 304
Deduction of arrears of tax from security and forfeiture of security 304
Revocation etc., of bookmaker's licence 305
Procedure for remission of tax under Section 22 of the Act 305
Inspection under Section 23 305
CHAPTER III : PROSECUTIONS
Persons authorised to file prosecutions 305
Sanction of prosecution 305
Conduct of prosecution 305
Appearance of the complainant on each date in the court 306
Compounding of offences 306
CHAPTER IV : MISCELLANEOUS
Notice for recovery of tax 307
Delegation of powers 307
Appeals 307
Manner of service of notice etc., 307
Inspection Book 308
FORMS 308-322
NOTIFICATIONS 323-330
THE UTTAR PRADESH ADVERTISEMENTS TAX ACT, 1981
Short title and commencement 331
Definitions 331
Levy of tax on advertisements 332
Liability to pay tax 333
Duty to keep books of accounts etc., 333
Exemptions 333
Refund of tax 333
Best judgment Assessment 333
Inspections 334
Penalties 335
Offences by Companies 335
Sanction of prosecution 336
Compounding of offence 336
Recovery of tax 336
Bar of certain proceedings 336
Delegation 336
Power of Commissioner to issue directions 336
Payments of the amount of tax to local bodies 337
Exemption from tax under other enactments 337
Power to make rules 337
THE UTTAR PRADESH ADVERTISEMENTS TAX RULES, 1983
Short title and commencement 338
Definitions 338
Accounting and return for payment of tax 338
Payment of tax 339
Slide relating to exhibition of film in the cinema 339
Exemption from payment of tax 339
Refund of tax 340
Assessment of tax 340
Appeal against assessment 341
Inspections 341
Prosecution 341
Compounding of offences 341
Payment of tax to local bodies 342
Inspection Book 342
FORMS 342-346
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