Section 13(1) in Andhra Pradesh Entertainments Tax Act, 1939
(1)Subject to the provisions of Section 13-A, the proceeds of the tax payable under Section 4 and the sum payable under Section 5 and collected every year in respect of entertainments held within the limits of any local authority shall be apportioned as follows:-(a)three per cent of the proceeds of the tax to be credited to the State Government;(b)ninety per cent of the proceeds of the tax to be paid to the local authority; and(c)seven per cent of the proceeds of the tax to be expended for the purposes of promoting the cinemotograph films and arts:Provided further that nothing contained in this sub-section shall be deemed to prevent the State Government from modifying at any time any order which assigns the entire balance of ninety per cent of the proceeds of the tax to a local authority, or as the case may be, fixes the proportions in which such proceeds be distributed among local authorities if, in the opinion of the State Government-
