Section 13A(1) in Andhra Pradesh Entertainments Tax Act, 1939
(1)In the territories specified in sub-section (1) of Section 3 of the States Re-organisation Act, 1956, (Central Act 37 of 1956), if the amount payable to any local authority under section 13 falls short of the actual amount of tax realised by such authority during the year ending with the 31st March 1957, after deducting the collection charges, the State Government shall make good such deficiency.