Section 16 in Andhra Pradesh Entertainments Tax Act, 1939
16. Power to make rules.
(1)The State Government may make rules for securing the payment of the entertainments tax and generally for carrying into effect the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power, they may make rules(a)...............(b)for the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for the payment of the tax on transfer from one part of a place of entertainment to another, and on payments for seats or other accommodation;(c)for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of barriers or technical grievances;(d)for the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietors of entertainments, to which the provisions of Section 5 are applied or in respect of which the arrangements approved by the prescribed authority for furnishing returns are made under Section 6;(e)..........(f)..........(g)for the presentation and disposal of applications for exemption from payment of the entertainments tax, made under the provisions of this Act;(h)for the collection of the entertainments tax under this Act and the powers to be exercised by the officers of the State Government in that behalf;(i)for authorizing any local authority to collect the entertainments tax in the area within the jurisdiction of the local authority or any part of such area, and for the powers to be exercised by the officers of the local authority in connection with such collection;(j)for the issue of passes by proprietors of entertainments for the admission of officers who have to perform any duty in connection therewith or any other duty imposed upon them by law; and(k)for any other matter for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act.(2-A) Any rule made under this Act may be made so as to have retrospective effect.(3)In making a rule under sub-section (1) or sub-section (2), the State Government may provide that a breach thereof shall be punishable with fine which may extend to one thousand rupees(4)............(5)All rules made under this Section shall be published in the AndhraPradesh Gazette, and on such publication, shall have effect as if enacted in this Act.(6)Every rule made under this section shall, immediately after it is made, be laid before each House of the State Legislature, if it is in session and if it is not in session, in the session immediately following, for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiration of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or in the annulment of the rule, the rule shall, from the date on which the modification or annulment is notified in the Andhra Pradesh Gazette, have effect only in such modified form or shall stand annulled, as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
