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State of Andhra Pradesh - Section

Section 4A in Andhra Pradesh Entertainments Tax Act, 1939

4A. Tax on entertainment shows.

(1)In addition to the tax under section 4, there shall be levied and paid to the State Government in the case of entertainment held in the local area specified in column (1) of the Table below, a tax calculated at the rates specified in the corresponding entry in column (2) thereof:-[The Table] [Substituted by Act No. 23 of 1988, dated 6.9.1988.]
Local Authority. Rate of tax for every show, other than theshow specified in sub-section (1-A).
(1) (2)
(a) Municipal Corporations, the SecunderabadCantonment Area, Selection Grade, Special Grade and First GradeMunicipalities Twelve rupees.
(b) Second Grade and Third Grade Municipalities Eight rupees.
(c) Gram Panchayats, town ships and any otherlocal authorities,-  
(i) with a population of 15,000 and above. Four rupees.
(ii) with a population of less than 15,000. Two rupees.
[(1-A) There shall be levied and paid to the State Government in addition to the tax under Section 4,
(i)[ ***]
(ii)a tax of Rs.50/- on every show of 16mm. Cinematograph film exhibited in any of the local authorities of the State; and
(iii)a tax of Rs.50/- on every show of any film on television screen exhibited through video cassette recorder in any of the local authorities of the State.]
(2)The tax levied under sub-sections (1) and (1-A) shall be recoverable from the proprietor.
(3)The provisions of this Act other than Sections 4,6 , and 13 shall, so far as may be, apply in relation to the tax payable under sub-section (1) and sub-section (1-A) as they apply in relation to the tax payable under Section 4.