Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 26] [Entire Act]

State of Andhra Pradesh - Section

Section 5 in Andhra Pradesh Entertainments Tax Act, 1939

5. Option to pay tax in lieu of tax payable under Section 4.

(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.
(2)The amount of tax under sub-section (1) shall be payable by the proprietor irrespective of the actual number of shows held by him in a week.
(3)Any proprietor who opts to pay tax under this section shall apply in the prescribed form to the prescribed authority to be permitted to pay the tax under this section.
(4)On being so permitted, such proprietor shall pay the tax for every week as specified in sub-section (1).
(5)The option permitted under this section shall continue to be in force till the end of the financial year in which such option is permitted.
(6)[ It shall be lawful for the prescribed authority to vary the amount of tax payable by the proprietor under sub-section (1) during the period of option permitted under this section at any time,-
(a)where the amount of tax payable under sub-section (1) has been modified by law; or
(b)if there is an increase in the gross collection capacity per show in respect of the place of entertainment by virtue of an upward revision of the rate of payment for admission therein or of the seating capacity or accommodation thereof;
(c)where the local area in respect of which permission is granted is upgraded;
(d)if it is found for any reason that the amount of tax has been fixed lower than the correct amount;]
[(6-A) Notwithstanding anything contained in sub-section (6), it shall be lawful for the prescribed authority to reduce the amount of tax payable by the proprietor under sub-section (1) if there is reduction in the seating capacity or in the accommodation of the place of entertainment at any time during the period of six months commencing from the 1st day of April and ending with 30th day of September or from the 1st day of October and ending with 31st day of March of any financial year.] [Substituted by Act No. 23 of 1991, dated 23.10.1991.]
(7)Every proprietor who has been permitted to pay the tax under this section shall intimate to the prescribed authority forthwith such increase in the gross collection capacity per show in respect of the place of entertainments, failing which it shall be open to the prescribed authority by giving fifteen days notice to cancel the option so permitted.
(8)Where a proprietor fails to pay the amount of tax on the due date, such amount of tax shall be recoverable with interest calculated at such rate as may be prescribed.
(9)The amount of tax due under this section shall be rounded off to the nearest rupee and for this purpose, where such amount contains part of a rupee consisting of paise, then, if such part is fifty paise or more it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.