In exercise
of the powers under sub-section (1) of Section 38 of the Uttar Pradesh
Entertainments and Betting Tax Act, 1979 (U.P. Act No. 28 of 1979), the
Governor is pleased to make the following rules :- (1)
These rules may be called the Uttar Pradesh
Cable Television Network (Exhibition) Rules, 1997. (2)
They shall come into force with effect from
the date of their publication in the Gazette. In these rules - (a)
'Act' means the Uttar Pradesh Entertainments
and Betting Tax Act, 1979; (b)
'Financial year' means the Period of twelve
months commencing on the first day of April of a calendar year; (c)
'Form' means a Form appended to these rules; (d)
'Proprietor of Cable Television' means
proprietor of a Cable television network providing cable service; (e)
'Registration Card' means the Registration
Card prescribed in Rule 7; (f) 'Treasury' means a Government Treasury and
include a Sub-Treasury. (1)
No person shall provide Cable Service without
prior permission of the District Magistrate. (2)
Any person who desires to provide Cable
Service under the Act, may apply to the District Magistrate for permission to
provide such service. (3)
Application under sub-rule (2) shall be given
in Form 1. (4)
On receipt of the application, the District
Magistrate shall satisfy himself that the applicant has furnished all the
requisite information and on being so satisfied, grant to the applicant such
permission in Form 2 for a period of three financial year at a time : Provided that the District Magistrate
may, for reasons to be recorded in writing and communicated to the applicant
refuse to grant the permission. (5)
The District Magistrate shall, as far as may
be, within sixty days from the date of the receipt of the application, pass an
order under sub-rule (4). (1)
The District Magistrate may, on application
being given to him, renew the permission granted under Rule 3 before the expiry
of its term for a period of three Financial Year at a time. Such renewal shall
be given in Form 2. (2)
Application for renewal under sub-rule (1)
shall be given in Form 1 at least sixty days before the expiry of the term of
the permission. (3)
The District Magistrate may, for reasons to
be recorded in writing and communicated to the applicant, refuse to renew the
permission. (4)
The order under sub-rule (3) shall be passed
before the expiry of the term of the permission. Where the District Magistrate fails to
pass any order under Rule 4 before the expiry of the term of the permission
granted under Rule 3, the renewal of such permission for a period of three
Financial Year shall be deemed to have been granted to the applicant and the
District Magistrate shall, in that event, issue such renewal in Form 2. The Proprietor of Cable Television
shall prepare Registration Card in Form 3 in triplicate and get them duly
attested by the District Entertainment Tax Officer. The first copy thereof
shall be issued to the subscriber, the second copy shall be sent to District
Entertainment Tax Officer concerned and the third copy shall be retained by the
Proprietor of the Cable Television for his record. The Registration Card shall be valid
for the subscriber in whose name it has been issued. No subscriber shall have right to give
sub-connection or to provide Cable Service to any person. The Proprietor of a Cable Television
shall inform in writing to the District Magistrate the rate being charged by
him per month from a subscriber and the number of cable connections given to subscriber.
Whenever any new Cable connection is given, an information to this effect shall
be given immediately in writing to the District Magistrate. (1)
The Proprietor of Cable Television shall
prepare and maintain a register in Form 4 in which all entries column wise
shall be made for each Calendar month separately. (2)
The Proprietor of a Cable Television shall,
within the last three days of each month, submit a monthly statement in Form 5
on the basis of entries made in the register referred to in sub-rule (1) along
with treasury challan in triplicate bearing the words 'Treasury copy",
"Departmental copy", "Depositor's copy", to the District
Entertainment Tax Officer for verification of the statement and Head of
account. (1)
The Proprietor of Cable Television shall
deposit the amount of Entertainment Tax into Government account in the State
Bank of India conducting Government business or the Treasury, as the case may
be within one week from the last day of every month, failing which simple
interest at the rate of two per cent per month shall become due and be payable
on the unpaid amount with effect from the date immediately following the last
date prescribed till the date of payment of such amount: Provided that where the payment is
made by cheque, which shall invariably be drawn on local Nationalised or
Scheduled Bank, the same shall be handed over to the State Bank or the Treasury
as the case may be, within two days from the end of the period to which the
payment relates. (2)
The Proprietor of a Cable Television shall,
immediately after the Tax has been paid, intimate the Treasury Challan number
and the date of deposit to the District Entertainment Tax Officer and shall
also keep the depositor's copy of the Treasury Challan received back after
depositing the Tax in a file strictly in chronological order and shall, on
demand, produce the same before an inspection officer. The District Magistrate shall fix the
amount of security to be deposited by the proprietor of a Cable Television,
which shall not be less than rupees two thousand or three months average tax,
whichever is greater. The proprietor of a Cable Television
required to deposit security under sub-section (1) of Section 10 of the Act
shall open a security deposit account in the Post Office under Article 45 of
the Rules for the guidance of the depositors in the Post Office Savings Bank in
his own name and pledge the same to the District Magistrate. He shall also
execute a bond in this respect in Form 6. The Pass Book of the security deposit
account and the Security Bond shall be submitted to the District Magistrate who
shall keep them in safe custody till the release of the security. The District Magistrate may order for
the deduction of any arrears of tax from the security and a copy of such order
shall be given to the proprietor. On receipt of such order, the proprietor
shall make good the amount of security before the tax for the next month falls
due and if this is not done, the District Magistrate shall have the powers to
suspend the permission to provide Cable Service. Where the proprietor of a Cable
Television ceases to be proprietor of the Cable Television under the Act or
these rules, the District Magistrate may, on application and after satisfying
himself that no tax is outstanding and no case is pending for decision against
the said proprietor under the Act or these rules, release the security and
order the balance in the security deposit amount to be refunded to the
proprietor. Where any sum due on account of tax
under these rules has not been paid within the specified period by a proprietor
of a Cable Television, who is liable to make the payment, the District
Magistrate shall, before issuing an order for recovery of the same as arrears
of land revenue under Section 34 of the Act, issue a notice of demand calling
upon such person to make the payment within a specified time. The powers under the Act or these
rules shall be exercised by the Entertainment Tax Commissioner in respect of
the whole of the state or by any other officer to whom such powers have been
delegated by the said Commissioner in accordance with provisions of the Act to
the extent and in the manner prescribed under the Act or these rules. (1)
An appeal under sub-section (2) of Section 12
of the Act shall be preferred to the appellate authority along with a certified
copy of the order against which the appeal is made and stating clearly the
ground or grounds of appeal. A copy of the notice, if any, received, and the
reply to notice, if any, given shall also be submitted. (2)
A copy of the appeal along with its
enclosures shall also be supplied simultaneously to the Officer against whose
order the appeal is preferred and to the District Magistrate concerned who
shall supply necessary records and such other information to the appellate
authority as may be required along with his comments. (3)
Where, on perusal of the appeal, the
appellate authority is satisfied it may grant a temporary stay and send a copy
of its order to the Commissioner as well as to the District Magistrate
concerned and on receipt of such order no further action in the matter shall be
taken by any of the said officers. (4)
A copy of the final order passed by the
appellate authority on the appeal shall also be sent to the Commissioner and
the District Magistrate concerned and, (i)
if the appeal is finally allowed by the
appellate authority and the temporary stay granted, if any, is confirmed, all
further proceeding in the matter shall be dropped; (ii)
if the appeal is allowed only partially, the
order under appeal shall stand amended in accordance with the orders issued by
the appellate authority and action shall be taken as per amended orders; (iii)
if the appeal is rejected, the temporary stay
granted, if any, shall stand vacated. Any notice or order under the Act or
these rules shall be served by the officer issuing the same in any of the
following ways: (i)
by sending the same to the person concerned
under certificate of posting or by registered post at the address of his place
of business or residence; (ii)
by giving it personally to the person
concerned or his duly authorised manager or agent or to any adult member of his
family if none of the aforesaid persons are available; (iii)
by affixing it at some conspicuous place at
the last known place of business or residence of the person concerned. The proprietor of a cable television
shall maintain an inspection book and produce the same immediately on demand
for recording of remarks by various inspecting officers. The inspection book
shall contain one hundred pages serially numbered and shall be brought into use
after getting the same authenticated by the District Entertainment Tax Officer.
When an inspection book is exhausted a new inspection book shall be brought
into use after getting it authenticated as aforesaid and the previous book
shall be surrendered to the District Magistrate concerned for record after
obtaining a receipt for the same which shall be pasted on the first page of the
new inspection book.UTTAR
PRADESH CABLE TELEVISION NETWORK (EXHIBITION) RULES, 1997
PREAMBLE