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State of Andhra Pradesh - Section

Section 15A in Andhra Pradesh Entertainments Tax Act, 1939

15A. [ Levy of Entertainment tax on cable service. [Inserted by Act No. 32 of 1995, dated 7.7.1995.]

- [(1) Every Master Cable Operator shall pay entertainment tax every month for the number of connections provided to the subscribers either directly or through his cable operator at the rates specified under each category as given in the below :-
Sl.No. Category Local Area Rate per connection per month
(1) (2) (3) (4)
1. A Municipal Corporations and SecunderabadCantonment area Rs.5/-
2. B Selection Grade Municipalities Rs.4/-
3. C Grade-I & II Municipalities Rs.3/-
4. D Other Municipalities Rs.2/-
5. E Major Gram Panchayats Rs.200/- p.m. (Irrespective of no. of connections)
6. F Minor Gram Panchayats Rs. 100/-p.m. (Irrespective of no. of connections)]
(2)[ ***] [Omitted '(2) Central Act 7 of 1995 the words 'cable operator', 'cable service' and 'subscriber' used in this section shall have the same meanings assigned to them in the Cable Television Networks (Regulation) Act, 1995.' by Act No. 26 of 2002, dated 21.12.2002.]
(3)The manner of levy and collection of tax under this section, submission of returns and other incidental matters shall be such as may be prescribed.
(4)The provisions of Sections 9B to 11, 14 to 19 and Section 20 shall mutatis mutandis apply in regard to the tax payable under this section as they apply to the tax payable under Sections 4 and 5 of this Act.
(5)The proceeds of the tax payable under this section within the limits of any local authority shall be apportioned between the State Government and the local authority concerned in a ratio of 10:90 respectively and the proceeds made over to the local authorities shall be utilised for such purposes as may be prescribed.]