Section 3 in Andhra Pradesh Entertainments Tax Act, 1939
3. Definitions.
- In this Act, unless there is anything repugnant in the subject or context(1)"admission" includes admission as a spectator or as one of an audience, to an entertainment;(2)"admission to an entertainment" includes admission to any place in which an entertainment is held;(2a)[ "Cinematograph" includes any apparatus for the representation of moving pictures or series of pictures: [Inserted by Act No. 23 of 1988, dated 6.9.1988.](2aa)"Cinematograph film" includes video films, the sound track and any work produced by any process analogous to cinematography.](3)...........(4)"entertainment" means cinematography exhibition to which persons are admitted on payment;(5)...........(6)"Local authority" means-(a)in the city of Hyderabad and in the city of Secunderabad, excluding the cantonment area, the municipal corporation of Hyderabad and in the city of Vijayawada, the municipal corporation of Vijayawada and in the city of Visakhapatnam and in any other municipality, the municipal council concerned;(b)in the Secunderabad Cantonment area, the Cantonment Board, Secunderabad;(c)in any area which is comprised within the jurisdiction of a gram panchayat, the gram panchayat concerned;(d)in any other area, the authority legally entitled to, or entrusted by the State Government with the control or management of a local fund.(7)"Payment for admission" includes(a)any payment made by the person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher tax is required;(b)any payment for seats or other accommodation in a place of entertainment; and(c)any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment;(8)"prescribed" means prescribed by rules made under this Act; and(9)"proprietor" in relation in any entertainment includes any person responsible for the management thereof.(10)[ "words and expressions" the Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Commercial Tax Officer used but not defined in this Act and defined in the Andhra Pradesh Value Added Tax Act, 2005 shall have the same meanings respectively assigned for them under that Act.] [Added by Act No. 27 of 2008, dated 21.9.2008.](11)"Cable Operator" means a person who receives signals from the Master Cable Operator and Provides connections to the subscribes.]
