Section 19A in Andhra Pradesh Entertainments Tax Act, 1939
19A. Power to exempt tax payable under Section 5.
- The State Government may, by notification in the Andhra Pradesh Gazette, and for reasons to be specified therein, exempt, whether prospectively or retrospectively, any any proprietor or class of proprietors from the payment of any amount of tax [referred to in section 4 or in subsection (1) of Section of 5] [Substituted by Act No. 23 of 1991, dated 23.10.1991.] or any part thereof subject to such conditions and restrictions as they may deem fit to impose and may in like manner vary or cancel such notification.
