Section 9D in Andhra Pradesh Entertainments Tax Act, 1939
9D. Revision by the High Court.
(1)The proprietor or the authority prescribed in this behalf may, within sixty days from the date on which an order under sub-section %2 (5) of Section %0 9-B was communicated to him, prefer a petition to the High Court against that order on the ground that the appellate authority has either decided erroneously, or failed to decide, any question of law; Provided that the High Court may admit a petition preferred after the period of sixty days aforesaid, if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period.(2)The petition shall be in the prescribed form, shall be verified in the prescribed manner and shall be accompanied by a fee of rupees one hundred.(3)If the High Court, on perusing the petition, considers that there is no sufficient ground for interfering, it may dismiss the petition summarily;Provided that no petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard in support thereof.(4)(a)If the High Court does not dismiss the petition summarily, it shall, after giving both parties to the petition a reasonable opportunity of being heard, determine the question of law raised and either reverse, affirm or amend the order against which the petition was preferred, or remit the matter to the appellate authority with the opinion of the High Court on the question or questions of law raised, or pass such other order in relation to the matter as the High Court thinks fit.(b)Where the High Court remits the matter to the appellate authority under clause (a) with its opinion on the question or questions of law raised, appellate authority shall amend the order passed by it in conformity with such opinion.(5)Before passing an order under sub-section (4), the High Court may, if it considers it necessary so to do, remit petition to the appellate authority and direct it to return the petition with its finding on any specific question or issue.(6)Notwithstanding that a petition has been preferred under subsection (1), the tax shall be paid in accordance with the assessment made in the case.Provided that the High Court may, in its discretion, permit the petitioner to pay the tax in such number of instalments, or give such other directions in regard to the payment of tax as it thinks fit;Provided further that if, as a result of the petition, any change becomes necessary in such assessment, the High Court may authorise the assessing authority to amend the assessment and on such amendment being made, the excess amount paid by the proprietor shall be refunded to him without interest, or the further amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.(7)(a)The High Court may, on the application of the proprietor or the prescribed authority, review any order passed by it under sub-section (4) on the basis of facts which were not before it when it passed the order.(b)The application for review shall be preferred within such time, and in such manner as may be prescribed, and shall, where it is preferred by the proprietor, be accompanied by a fee of rupees one hundred.(8)In respect of every petition or application preferred under subsection (1) or sub-section (7) the costs shall be in the discretion of the High Court.
