Section 10 in Andhra Pradesh Entertainments Tax Act, 1939
10. [ Payment of tax and other dues under the Act. [Substituted by Act No. 23 of 1991, dated 23.10.1991.]
(1)If the tax payable or penalty levied or any other amount due under this Act, is not paid within the time specified for such payment the proprietor shall pay in addition to such tax or penalty, an interest at the rate of one rupee and fifty paise for every one hundred rupees or part thereof for each month or part thereof from the date specified for its payment.(2)The Deputy Commissioner may by an order, on an application made to him by the proprietor allow extension of time for payment of tax, penalty or other amount due under this Act or permit the payment thereof in such instalments, within such intervals and subject to such conditions as he may specify in the said order, having regard to the circumstances of each case.(3)In every case where extension of time for such payment is allowed or where such payment of instalments is permitted, the proprietor shall pay, interest at the rate of one rupee and fifty paise for every hundred rupees or part thereof, from the date specified for its payment for the period so extended or on the instalments so permitted.(4)If the tax payable, penalty levied, interest payable on any instalment thereof is not paid by the proprietor within the time specified therefor the whole of the amount then remaining unpaid shall be recovered from him as if it were an arrear of Land Revenue.(5)The penalty leviable under this Act shall be without prejudice to the institution of any proceeding for an offence under this Act, or for the recovery of the entire amount remaining unpaid under sub-section (4).] [Inserted by Act No. 4 of 1986, dated 29.3.1986.]
