Amendment status not verified — confirm the current text below against the official source.
In this Act, unless there is anything repugnant in the subject or context,-- [(a) “appellate authority” means the State Government when the appeal is preferred against an order of the 7[Commissioner State Tax], Uttar Pradesh, and the Division Commissioner when the appeal is preferred against an order of the District Magistrate;]5 [(aa) ‘exhibition’ by means of video means an exhibition in public on payment for admission of moving pictures or series of pictures by playing or replaying a pre-recorded cassette by means of a video cassette player whither on the screen of a television set or video scope or otherwise; Explanation— For the purposes of this clause exhibition by means of video in any restaurant or hotel or public transport vehicle shall be deemed to be on payment for admission whether or not payment for admission to such exhibition is charged distinctly from the payment for refreshment or meals or room rent or fare or any other charges, as the case may be;]4 {(a-2) “Multiples” means a group of two or more than two cinemas halls or aggregate within a campus with the commercial, cultural and other entertainment facilities;}6