About Us

Historical Background- Entertainment and Betting Tax Act,1937 was introduced for the first time on 15-11-1937 with a view to enhancing the collection of entertainment tax from cinema halls as well as betting tax from horse race The U.P. Cinematograph Rules,1951 and The U.P.Cinema (Regulation) Act 1955 were promulgated to regulate the cinema and the rights were vested in the District Magistrate concerned to regulate them. Initially 11 entertainment tax inspectors were posted in different districts in accordance with the number of entertainments in respective districts in the subordination of the District Magistrates. As long as the work in the department increased the structure of the department has also has undergone a change. In 1947 a Chief Entertainment Tax Inspector (acting as the Head of Department with certain limitations) was appointed along with two Dy. Chief Entertainment Tax Inspectors and 14 new posts of entertainment tax inspectors were created. In the year 1948 in order to check the evasion of entertainment tax the designation of Chief Entertainment Tax Inspector was changed into Entertainment Tax Commissioner as well as the Dy. Chief Entertainment Tax Inspectors were designated as Dy. Entertainment Tax Commissioner. At present the posts of Entertainment Tax Commissioner, Additional Entertainment Tax Commissioner, Deputy Entertainment Tax Commissioner, Assistant Entertainment Tax Commissioner, District Entertainment Tax Officers, Entertainment Tax Inspector and other clerical staff are sanctioned by the Government.