Citizen Charter


               The main aim of the entertainment tax department is to provide healthy and wholesome entertainment in a healthy environment to the people of the State. With this aim the department also realizes Government revenue in the shape of entertainment tax.
To achieve this goal the state Government has promulgated Acts and Rules for the taxation and regulation of the different mode of entertainments. The main and important sources of entertainment tax are cinemas, multiplexes, DTH Service, Cable Service and others entertainments. Instantly there are 371 permanent cinema halls including 59 multiplexes having 203 screen, 6 DTH Providers 4784 cable operator with 21.57 lakh cable connections. The total revenue in the shape of entertainment tax include 54% part from the Cinemas, 41% from DTH and cable service and rest from other entertainments.

The Taxes ministry of the U.P. Government controls the entertainment tax department, which is headed by the Hon'ble Chief Minister. The administrative structure comprises of Principal Secretary assisted by Special Secretary at the Government level.

The department is headed by Entertainment Tax Commissioner assisted by a team of Head Quarter level officers and district level officers. The office of the Entertainment Tax Commissioner e.i. head quarter of the department, is situated at the 8th floor of Jawahar Bhawan, Ashok Marg, Lucknow,U.P.

The district level organization of the department is governed by the District Magistrate of the respective district assisted by the district level officer of the department. The district level officer of the department are designated as Dy. Entertainment Tax Commissioner, Assistant Entertainment Tax Commissioner or District Entertainment Tax Officer, as the case may be, depending upon the quantum of the revenue of the district. The district level officer of the department are assisted by Entertainment tax Inspector Grade-I and Grade-II and other ministerial staff.

The Main Objectives and functions of the department are as follows-

 -Regulating the different modes of entertainments.
 - Promoting the new modes of entertainments
 -Taxing these different modes of entertainment and generating and realizing the revenue.
 -Checking the tax evasion by frequent inspections.
 -To facilitate other departments for public awareness as advertising the slides of AIDS / Bird flu / Railway safety / Environment Safety etc.
 -To maintain the quality and means of entertainments.
 -To boost up the business of entertainment industry.
 -Redressal of public grievances.

    To achieve the objectives of the department there are many incentives, exemptions and facilities provided to facilitate the healthy environment of entertainment industry of the State.

    In order to make the department accountable to the public various measures have been adopted for the filing of complaints and their redressal. 

    Any person aggrieved by any action, order, activitie of the department and departmental personals, may file his written complaint to the District Magistrate in respect of the district and to the Entertainment Tax Commissioner for the state level complaints. The Entertainment Tax Commissioner has set up a complaints redressal cell with a Nodal Officer of the rank of Dy. Entertainment Tax Commissioner to look into the grievances and for its regular monitoring. The quick disposal of the complaint is the motto of the department. 

   Under the provisions of the Right to Information Act,2005 the department has also set up an administrative network for timely disposal of the applications received under this Act. In this network the district level officer of the department have been nominated as 'Jan Suchana Adhakri' for their respective district and a Astt. Entertainment Tax Commissioner, Head Quarter has been nominated as 'Jan Suchana Adhakri' for the State level. The Dy. Entertainment Tax Commissioner has been nominated as appellate authority.

          The departmental web site, email address and telephone no. as follows-
http://etax.up.nic.in
etcomup@up.nic.in
0522-2286657, 0522-2286425.
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