Section 13 in Andhra Pradesh Entertainments Tax Act, 1939
13. Payment of compensation to local authorities.
(1)Subject to the provisions of Section 13-A, the proceeds of the tax payable under Section 4 and the sum payable under Section 5 and collected every year in respect of entertainments held within the limits of any local authority shall be apportioned as follows:-(a)three per cent of the proceeds of the tax to be credited to the State Government;(b)ninety per cent of the proceeds of the tax to be paid to the local authority; and(c)seven per cent of the proceeds of the tax to be expended for the purposes of promoting the cinemotograph films and arts:Provided further that nothing contained in this sub-section shall be deemed to prevent the State Government from modifying at any time any order which assigns the entire balance of ninety per cent of the proceeds of the tax to a local authority, or as the case may be, fixes the proportions in which such proceeds be distributed among local authorities if, in the opinion of the State Government-(1)the said order had been passed under any mistake, whether of fact or of law;or(2)the said order had been passed in ignorance of, or without duly taking into account any material fact; or(3)any new circumstances have arisen since the order was passed which make it expedient to modify it:Provided also that no such modification shall be made in respect of any period after the expiry of two years from the end of that period.Explanation. - In this sub-section, year' shall mean the financial year.(2)Whenever any modification is made under the second proviso to sub-section (1) in respect of any period, the State Government may recover from any local authority any sum paid to it in excess of what it would have been entitled to in accordance with the order as modified.
