Section 5(6) in Andhra Pradesh Entertainments Tax Act, 1939
(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.]
