1.         Organization  :-

            Department is named as Entertainment and Betting Tax Department Uttar Pradesh  It works under Govt. of Uttar Pradesh and its head of Department is  the  Entertainment and  betting tax Commissioner U.P.  at the state level and Asstt. Entertainment  Tax Commissioner is posted at Distt. Level as departmental head  and Entertainment tax    inspectors  works under him. At the distt level this office works under the supervision of Distt. Magistrate.

Function and Duties
(a)       To grant the licences and permission for entertainments like Cinema, Cable T.V., Video Library, Video/
             Touring Cinema and other entertainments.
(b)       Collection of Entertainment and betting tax from the different items of entertainment and betting  on which
            entertainment tax is levied.
(c)       To ensure the compliance of provisions of Act and Rules  and regulation of different entertainments.

2.           Powers  of its officers and employees
(a)       To make inspections of different entertainments and to impose and  realize the entertainment tax due.
(b)       To issue licences and permissions for different entertainments like  Cinemas, Cable T.V., Video Library,
            Video / Touring   Cinema and other entertainments.
(c)      To ensure the  compliance  of provisions of Act and rules provided.
(d)      To regulate the illegal entertainments under  law and to assess the  entertainment tax due and to impose
           penalty/ compounding fee under rules.

     << Home                                                                                                                                                 NEXT>>