Information of Entertainment Tax Department
Distt. Muzaffarnagar

Entertainment Tax Department has been established since British Rule. Novelty Cinema is the oldest Cinema House of the city. Recovery of entertainment tax is ensured in accordance of the percentage fixed by the government entertainment department from the persons who come to the cinema house to which movies. At present entertainment tax shall be levied and paid at the rates 30%, 35% and 40% of each aggregate according to payment the Govt. ordinance no. 1672/11-Ka-NI-6-2009-M(92)/2009 dated September, 04, 2009. At present there are 31 cinema houses in the District. The total revenue collected from the cinema house is deposited in the Govt. A/c head "0045-Commodities and services, other taxes and duties, 101- entertainment tax, 01-tax collection account."
The main Source of entertainment tax is Cinema Houses Besides it on video cinema, cable T.V., Network touring cinema, Pool game, Video game, Video C.D.-Cassette - Library, Water Park, Mimicry, Carmval, Puppet Show, giant wheel, cabaret, Floor show etc. levied and paid tax. To increase the number of cinema house, a scheme has been launched to construct cinema houses under grant-in-aid-scheme by U.P. Government vide order G.O. No. 0560/11. Tax Det-6-2005-20M(106)/2005, dated 27-09-2005 upgrade the main features are as below :-
1. Under this scheme cinema houses, equipped with modern facilities alongwith shopping complex. In place of completely closed cinema homes after erasing them.
2. Under this scheme, a cinema owner is required to seek permission for cinema construction after depositing the fees in treasury under the provisions of U.P. Cinematograph rules. 1951.
3. There is a provision of under ground parking in the cinema houses constructed in city corporation zone as Noida or Greater Noida. This parking distance will be in a addition of necessary parking rules.
4. Under this scheme, the commercial complex will be start after beginning the cinema.
5. Erasing the closed cinema house, it is necessary to contract a cinema house having at least 300 seats. It is necessary for it to have any floor. Erasing the closed cinema house, one or more than one cinema house may be constructed along with commercial complexes.
6. Under the scheme, only these cinema house will outstands the benefit of grant -in-aid scheme which having completed the construction work of Cinema by 30-03-2009 and will receive cinema license by 31-03-2010 .
7. Under the scheme, it is necessary to continue running the cinema house for next 5 years after completion of the grants period for such cinema house constructed under this scheme.
With the purpose of increasement is multiplex cinema house, a govt. order no. 1211/11-Tax Det-6-2005-20-R(12)/98T; c. dated 12-11-2001 has been passed by Government. Which has the following features –

1. This scheme is valid only between 01-04-2005 and 31-03-2009.
2. Under this scheme these cinema house have also been included who have not received license upto 31-03-2005under the previous scheme.
Any wanted information concerning it may be traced from the office of Asstt. Entertainment Tax Commission MZN, on every working day.
Officer Posted in the city - Asstt. Entertainment Tax Commissioner
Office Address - Collectrate Compound MZN
Office Phone No. - 0131 – 2436208
Head of the Dept. - Entertainment Tax Commissioner (U.P.)
Add. of H.O.D. - 8th Floor, Jawahar Bhawan, Ashok Marg
Lucknow.
Head Office Ph. No. - 0522 – 2286425

(Naresh Babu)
Deptt. Ent. Tax. Commission
Muzaffarnagar