The UTTAR PRADESH ADVERTISEMENTS TAX ACT, 1981
uttarakhand · 1981
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the Uttar Pradesh Advertisements Tax Act 1981
- S. 2Section defines key terms for the Uttar Pradesh Advertisements Tax Act, 1981, including "advertisement," "cinema," "Commissioner," "Proprietor," and "tax."
- S. 3Section 3 imposes a tax on cinema advertisements, with rates set by the State Government, and allows for a lump sum tax option.
- S. 4Section 4 mandates proprietors to pay advertisement tax and recover it from the advertiser, with a provision for lump sum tax.
- S. 5Section mandates proprietors to maintain accounts and submit returns for advertisements as prescribed, with specified exemptions.
- S. 6Section 6 exempts advertisements for government, local authorities, cinema slides, and charitable purposes from tax.
- S. 7Section 7 allows the commissioner to refund or adjust excess tax deposits made by the proprietor.
- S. 8Section 8 allows the commissioner to assess penalties and tax evasion fines for non-compliance, with an appeal option to the State Government.
- S. 10Section 10 imposes fines for non-payment of tax, obstructing inspectors, and contravening the Act or its rules.
- S. 11Section 11 holds companies and responsible individuals liable for offenses under the Act, with specific provisions for company officers' culpability.
- S. 12Section 12 requires District Magistrate's approval for prosecuting offenses under the Uttar Pradesh Advertisements Tax Act, 1981.
- S. 13Section 13 allows offenses under the Act to be compounded with a composition fee, avoiding prosecution or resulting in acquittal.
- S. 14Section 14 allows tax dues to be recovered as land revenue arrears.
- S. 15Section 15 protects the State Government and its officials from legal action for actions done in good faith under the Act.
- S. 16The section allows the State Government to delegate its powers under the Act to subordinate authorities, except certain specified powers, and to impose conditions on the delegation.
- S. 17Section 17 grants the Commissioner authority to issue directions to cinema proprietors for tax compliance under the Act.
- S. 18Section 18 directs the State Government to transfer the previous year's net tax revenue to local bodies as prescribed.
- S. 19Section 19 exempts cinema advertisements from other local taxes when taxed under this Act.
- S. 20The State Government may, by notification, make rules for carrying out the purposes of this Act