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[Cites 0, Cited by 9] [Section 5] [Entire Act]

State of Andhra Pradesh - Subsection

Section 5(1) in Andhra Pradesh Entertainments Tax Act, 1939

(1)In lieu of the tax payable under Section 4, in the case of entertainments held in the theatres specified in column (2) of the Table below and located in the local areas specified in the corresponding entry in column (1) of the said Table, the proprietor thereof may at his option and subject to such conditions as may be prescribed, pay the amount of tax to the State Government every week as specified in the corresponding entry in column (3) thereof.[Table] [Substituted by Act No. 23 of 1991, dated 23.10.1991.]
Local Authority   Theatre.   Amount of Tax.
(1)   (2)   (3)
(a) Municipal Corporations and the SecunderabadContonment Area.   (i) Air conditioned.   25% of the gross collection capacity per showmultiplied by 22.
(ii)Air cooled   24% of the gross collection capacity per showmultiplied by 22.
(iii) Ordinary (other than air conditioned andair cooled).   21 % of the gross collection capacity per showmultiplied by 22.
(b) Selection Grade Municipalities.   (i) Air conditioned   24% of the gross collection capacity per showmultiplied by 22.
(ii) Air cooled   23% of the gross collection capacity per showmultiplied by 22.
(iii) Ordinary (other than air conditioned andair cooled).   20% of the gross collection capacity per showmultiplied by 22.
(c) Special Grade Municipalities.   (i) Air conditioned   23% of the gross collection capacity per showmultiplied by 21.
(ii) Air cooled.   22% of the gross collection capacity per showmultiplied by 21.
(iii) Ordinary (other than air conditioned andair cooled).   19% of the gross collection capacity per showmultiplied by 21.
(d) First Grade Municipalities   (i) Air conditioned   22% of the gross collection capacity per showmultiplied by 21.
(ii) Air cooled.   21% of the gross collection capacity per showmultiplied by 21.
(iii) Ordinary (other than air conditioned andair cooled).   18% of the gross collection capacity per showmultiplied by 21.
(e) Second Grade Municipalities.   All categories   17% of the gross collection capacity per showmultiplied by 21.
(f) Third Grade Municipalities.   All categories   16% of the gross collection capacity per showmultiplied by 17.
(g) Gram Panchayats, Townships and any otherlocal authorities:-        
(1) with a population of 15,000 and above.   (i) Permanent and semipermanent   15% of the gross collection capacity per showmultiplied by 14.
(ii)Touring and temporary.   14% of the gross collection capacity per showmultiplied by 10.
(2) with a population of 7,500 and above butbelow 15,000.   (i) Permanent and semipermanent,   14% of the gross collection capacity per showmultiplied by 14.
(ii)Touring and temporary.   13% of the gross collection capacity per showmultiplied by 10.
(3) with a population of less than 7,500.   (i) Permanent and semipermanent.   13% of the gross collection capacity per showmultiplied by 14.
(ii)Touring and temporary.   13% of the gross collection capacity per showmultiplied by 7";
Explanation. - For the purposes of computing the gross collection capacity per show in respect of any place of entertainment the maximum seating capacity or accommodation and the maximum rate of payment for admission determined by the licensing authority, under the Andhra Pradesh Cinemas (Regulation) Act, 1955 (President's Act IV of 1955) as on the date when the proprietor is permitted to pay tax under this section shall be taken into account.