Entertainment Tax Deptt. has been established in BRITISH RAJ. Neel Kamal Talkies is the oldest cinema in Bijnor. The entt. tax deptt. collects tax from the ticket which is purchased by visitor in cinema on percentage basis. Presently 18 cinema halls running in the district  having total no of seats 10,716. Total tax collected and deposited in the state revenue under head "0045-other 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 grant in aid scheme to promote cinema business. The main feature of this scheme is full tax free for five years for those cinemas which comes under this scheme.

        Only newly constructed cinemas can get benifit from this scheme which are constructed on particular site upto not more than specific limit. The scheme is mainly population oriented and will be effective upto 31.3.2002.

SL.NO.        CATEGORY                                                 SPECIFIC LIMIT
No. of cinemas could be cover in this  scheme
       1. upto population 25,000                                                          One permanent cinema.
2. from 25000 to 50000 pupulation                                           Two     ,,                 ,,
3. More than 50000 but upto 75000                                          Three ,,                   ,,
4. More than 75000 upto one lac                                                Four    ,,                    ,,
5. More than one lac & upto 3 lac                                               Five     ,,                   ,,
6. More than pupulation 3 lac                                                     No limits. any cinema which is newly constructed can                                                                                                     be   cover in  this scheme                                                               

        To give cinema owners financial help the state govt. to make provisions Rs. 1.50 paise as maintainence charge, can be levied per ticket, to promote cinema industry in u.p. 'Film vikas nidhi' established. Rs. 0.50 paise per ticket is being collected and deposited in this account.