DISTT.ENTERTAINMENT OFFICE

DISTRICT MUZAFFARNAGAR

DISTRICT ENTERTAINMENT OFFICE

Entertainment Tax Deptt. has been established in BRITISH RAJ. Novelty Talkies is the oldest cinema in Muzaffarnagar. The entt. tax deptt. collects tax from the ticket which is purchased by visitor in cinema on percentage basis. Presently the tax ratio of entertainment tax is 60%. Presently 37 cinema halls running in Muzaffarnagar. Total tax collected and deposited in the state revenue under head "0045-entertainment tax and duties on commodities."

The main source of entt. tax is permanent cinema but other sources are video cinema, cable t.v. touring cinemas and pool game is new entry in this sphere. State Govt. has recently introduced a scheme in reference to reopen closed cinema halls in U.P. The State Govt. has issued a new scheme vide G.O. No. 1560/11/ Ka-Ni-6-2005 twenty M (106) / 2005 dated 27-9-2005. The main points in this scheme are as follows :-

1. This scheme covers only those cinema's which are fully closed and the cinema owner wants to construct mini cinema hall with complex equipped with modern facilities.

2. The cinema owner shall obtain a permission to reconstruct cinema halls under U.P. Chalchitra Niyamawali – 1951 from the State Govt. depositing prescribed compound fees for it.

3. In the areas of Nagar Nigam, Greater Noida & Noida. The cinema owner will provide an underground parking. This parking will be ahead from necessary parking provisions.

4. The cinema owner an start complex when he had started cinema hall built within.

5. The reconstruction of cinema can be made on ground floor or on the first floor and at least seating capacity of 300 seats. he can also build more than one cinema at the place of existing one cinema hall.

6. This scheme is valid up to 31.3.2010. Those cinema hall which has been completed reconstruction till this date.

7. This scheme will provide Entt. Tax free for five year from date of first film exhibition. First 3 years are 100% & 4^th & 5^th year is 75% tax benefit.

8. The cinema owner will continue cinema business for next five years after completion of 5 years in scheme.

To enhance scheme to promote the construction of multiplex cinema hall up to another five year vide G.O. No. 1211/11-K.A.-N-6-2005 twenty – R-(12) / 98 dated 27-9-2005. In continuation of G.O. No. 2226/ 11- K.A.N-6-2001 twenty – R- (12) 98 T.C. dated 12-11-2001.

Main points are here as below :-

1. This scheme w.e.f. 1.4.2005 up to 31.3.2009

2. Those who could not obtained cinema license till 31.3.2005.

The other necessary information in this regard can be had from the office of Asstt. Entt. Officer, Muzaffarnagar in any working day.

Designation & Post of District Office - Asstt. Entt. Tax Commissioner

Collectorate Compound,Muzaffarnagar

Ph. : 0131-2402208

Designation & Post of Head of Deptt. - Entt. & Betting Tax Commissioner, U.P.

8^th floor, Jawahar Bhawan, Ashok Marg, Lucknow.

Ph. : 0522 - 2286425

SOURCE - Distt. Entt. Tax Officer