ANDHRA PRADESH ENTERTAINMENTS TAX ACT, 1939

S.1 Short title, extent and commencement

       (1) This Act may be called The Andhra Pradesh Entertainments Tax Act, 1939.
       (2) It extends to the whole of the State of Andhra Pradesh.
       (3) This section shall come into force at once, and the rest of this Act shall come into force on such date as the Government may, by notification in the appoint.

S.2 Repeal of Madras Act V of 1927

The Madras Local Authorities Entertainments Tax Act, 1926, is hereby repealed.

S.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:
       (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;

S.4 Tax on Entertainments

       (1) There shall be levied and paid to the State Government a tax on the gross collection capacity on every show (hereinafter referred to as the Entertainments Tax) in respect 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, calculated at the rates specified in the corresponding entry in column (3) thereof.
       THE TABLE
       Local Area
        Theatre
        Rate of tax on the
       gross collection
       capacity per show.

       (1)

S.4(A) Tax on entertainment shows

       (1) In addition to the tax under section 4, there shall be levied and paid to the State Government in the case of entertainment held in the local area specified in column (1) of the Table below, a tax calculated at the rates specified in the corresponding entry in column (2) thereof:-
       THE TABLE
       Local Authority.
        Rate of tax for every show, other than the
       show specified in sub-section (1-A).

       (1)
        (2)

       (a) Municipal Corporations, the
       Secunderabad Cantonment Area,
  &n

S.4(A)(A) .

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S.4(B) Remission

The State Government may, by general or special order remit in whole or in part, the tax payable under Section 4-A in respect of any entertainment or class of entertainments if they were satisfied that such remission is necessary, having regard to the locality, or the capacity of the hall, in which the exhibition is held, or any other sufficient cause.

S.4(C) .

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S.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
       Local Authority
        Theatre.
        Amount of Tax.

       (1)
        (2)
        (3)

&

S.6 Admission to entertainments

       (1) No person shall be admitted on payment to an entertainment except with a ticket issued in such manner and subject to such conditions as may be prescribed.
       (2) No person shall be admitted on payment to any entertainment unless the proprietor has with the previous approval of the prescribed authority made arrangements for furnishing returns of the payments for admission to the entertainment, and has, for the payment of the entertainment tax, given such security and in such manner as may be specified by the prescribed authority.
       (3) Nothing in sub-section (2) shall be deemed to preclude the prescribed authority from requiring security from the proprietor of an entertainment for the payment of the entertainment tax in any other case.

S.7 .

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S.8 Entertainment exempted from payment of tax

       (1) The State Government may, by general or special order, grant exemption from payment of the entertainment tax to any entertainment where they are satisfied
       (a) that the entertainment is meant for the education and entertainment of the children;
       (b) that the entertainment is a film produced or exhibited by or under the authority of the Government of India or the State Government or under the auspices of the Director of Film Festivals, the National or State Government Corporation,
       (c) that the entertainment belongs to such other class as may be prescribed:
       (2) Any exemption granted under sub-section (1) may be subject to such restrictions and conditions as may be specified in the order and may extend
       (

S.9 Returns

       (1) Every proprietor of an entertainment shall submit such returns relating to payments for admission, to such authority, in such manner and within such time as may be prescribed.
       (2) If the prescribed authority is satisfied that any return submitted under sub-section (1) is correct and complete, it shall assess the amount of tax payable by the proprietor on the basis thereof.
       (3) If no return is submitted by the proprietor of the entertainment under sub-section (1) before the date prescribed, or if the return submitted by him appears to the prescribed authority to be incorrect or incomplete, the prescribed authority shall, after giving the proprietor an opportunity of proving the correctness and completeness of any return submitted by him or that no return was due from him, and after making such inquiry as it considers necessary, assess

S.9(A) Payment for admission, etc., escaping assessments

(1) Where, for any reason, any entertainment show has escaped assessment to tax under Section 4 or Section 4-A, the prescribed authority may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, assess to the best of its judgment the tax due on such entertainment show under Section 4 or Section 4-A, as the case may be, after making such enquiry as it considers necessary and after giving the proprietor a reasonable opportunity to show cause against such assessment.
(2) Where, for any reason, any entertainment show has been assessed at a rate lower than the rate at which it is assessable under Section 4 or Section 4-A as the case may be, the prescribed authority may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, re-assess the tax due on such payment or entertainment show under Sec

S.9(B) Appeals

       (1) Any proprietor aggrieved by an order passed or a proceeding recorded by any authority under the provisions of this Act, may within thirty days from the date on which the order or proceeding was served on him, appeal to such appellate authority as may be prescribed;
       Provided that the appellate authority may admit an appeal preferred after a period of thirty days aforesaid if it is satisfied that the proprietor has sufficient cause for not preferring the appeal within that period.
       (2) The appeal shall be in such form and verified in such manner, as may be prescribed, and shall be accompanied by a fee calculated at the rate of one per cent of the tax under dispute, subject to a maximum of rupees fifty.
       (3) Where an appeal is admitted under sub-section (1), the appellate authority may, on an

S.9(C) Revision by the Entertainments Tax Commissioner and certain other authorities

       (1) The Entertainments Tax Commissioner or the Entertainments Tax Joint Commissioner may suo motu call for and examine the record of any order passed or proceedings recorded by any authority, officer or person subordinate to him under the provisions of this Act, including sub-section (2), for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings and may pass such order in reference thereto as he thinks fit.
       (2) Power of the nature referred to in sub-section (1) may also be exercised by the Entertainments Tax Deputy Commissioner and the Commercial Tax Officer in the case of orders passed or proceedings recorded by authorities, officers or persons subordinate to him.
       (3) In relation to any order passed under this Act, the powers conferred by sub-sections (1) and (2) shal

S.9(D) Revision by the High Court

       (1) The proprietor or the authority prescribed in this behalf may, within sixty days from the date on which an order under sub-section %2 (5) of Section %0 9-B was communicated to him, prefer a petition to the High Court against that order on the ground that the appellate authority has either decided erroneously, or failed to decide, any question of law; Provided that the High Court may admit a petition preferred after the period of sixty days aforesaid, if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period.
       (2) The petition shall be in the prescribed form, shall be verified in the prescribed manner and shall be accompanied by a fee of rupees one hundred.
       (3) If the High Court, on perusing the petition, considers that there is no sufficient ground for interfering, it may dismiss th

S.9(E) Appeal to High Court

       (1) Any proprietor, objecting to an order passed by the Entertainments Tax Commissioner, Entertainments Joint Commissioner or Entertainments Tax Deputy Commissioner suo motu, under sub-section (1) or sub-section (2) of Section 9-C may appeal to the High Court within sixty days from the date on which the order was communicated to him;
       Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid if it is satisfied that the proprietor had sufficient cause for not preferring the appeal within that period.
       (2) The appeal shall be in the prescribed form, shall be verified in the prescribed manner and shall be accompanied by a fee of rupees one hundred.
       (3) The High Court shall, after giving both parties to the appeal, a reasonable opportunity of being heard, p

S.9(F) Limitation in respect of certain assessments or reassessments ordered

Notwithstanding anything in Sections 9-A and 9-D, where a fresh assessment or revision of an assessment is required to be made at any time in pursuance to or in consequence of or to give an effect to any order mader or direction given under Sections 9-B or 9-C or 9-D or 9-E by any authority or the High Court, such fresh assessment or re-assessment or revision shall be made within three years from the date of receipt of such order by the assessing or revising authority.

S.10 Payment of tax and other dues under the Act

       (1) If the tax payable or penalty levied or any other amount due under this Act, is not paid within the time specified for such payment the proprietor shall pay in addition to such tax or penalty, an interest at the rate of one rupee and fifty paise for every one hundred rupees or part thereof for each month or part thereof from the date specified for its payment.
       (2) The Deputy Commissioner may by an order, on an application made to him by the proprietor allow extension of time for payment of tax, penalty or other amount due under this Act or permit the payment thereof in such instalments, within such intervals and subject to such conditions as he may specify in the said order, having regard to the circumstances of each case.
       (3) In every case where extension of time for such payment is allowed or where such payment of instalments is pe

S.11 Inspection

       (1)
       (a) Any officer authorised by the State Government in this behalf may enter any place of entertainment while the entertainment is proceeding; and any place ordinarily used as a place of entertainment including any building,, enclosure or office attached thereto where tickets or any records, documents and registers are kept at any reasonable time, for the purpose of seeing whether the provisions of this Act or any rules made thereunder are being complied with.
       (b) Every officer so authorised shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal Code (Central Act 45 of 1860).
       (2) The proprietor of every entertainment or the owner or person in charge of any place ordinarily used as a place of an entertainment (including any building, enclosure or office

S.12 Exemption from payment for admission

The officer referred to in Section 11 or any other officer who has to enter any place of an entertainment in pursuance of a duty imposed upon him by or under this Act or any other law shall not be required to pay for his admission to the entertainment.

S.13 Payment of compensation to local authorities

       (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 cen

S.13(A) Government to make good any deficiency in compensation

(1) In the territories specified in sub-section (1) of Section 3 of the States Re-organisation Act, 1956, (Central Act 37 of 1956), if the amount payable to any local authority under section 13 falls short of the actual amount of tax realised by such authority during the year ending with the 31st March 1957, after deducting the collection charges, the State Government shall make good such deficiency.
(2) The State Government shall determine the amount, if any, which should be paid to local authorities under sub-section (1) and their determination shall be final.

S.14 Penalties

       The proprietor of any entertainment who
       (a) admits any person for payment to any place of entertainment in contravention of the provisions of Section 6.
       (b) fails to pay tax due from him within the time prescribed.
       (c) fraudulently evades the payment of any tax due under this Act, or
       (d) contravenes any of the provisions of this Act, shall on conviction by a Magistrate, be liable in respect of each such offence to a fine which may extend to one thousand rupees, and shall in addition, be liable to pay any tax which should have been paid

S.15 Power to compound offences

       The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence against this Act, by way of composition of such offence
       (a) where the offence consists of the failure to pay, or the evasion of, any tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding one thousand rupees or double the amount of the tax payable, whichever is greater; and
       (b) in other cases, a sum of money not exceeding one thousand rupees.

S.15(A) Levy of Entertainment tax on cable service

       (1) Every Cable Operator shall pay entertainment tax every month for the number of connections given to the subscribers at the rates specified under each category in the table below :
       TABLE
       Sl.No.
        No. of connections
        Cat-A
        Cat-B
        Cat-C
        Cat-D



        (Mensum in rupees)

       1.
        Upto 250

S.15(B) Levy of licence fees

Every Cable Operator seeking a licence shall be charged at the rate of Rs.5,000/- (Rupees fifty thousand only) in the case of Category-A; Rs.3,000/- (Rupees three thousand only) in the case of Category-B; Rs.2,000/- (Rupees two thousand only) in the case of Category-C: Rs.500/- (Rupees five hundred only) in the case of Category-D.

S.15(C) Collection of Security Deposit

Every Master Cable Operator in Category A who is seeking a licence under Section 15-B for a master control room shall deposit an amount of Rs.50,000/- (Rupees fifty thousand only) and every Cable Operator in any of the remaining categories who is seeking a licence under Section 15B for a control room shall deposit an amount of Rs.25,000/- (Rupees twenty five thousand only) towards security deposit.

S.16 Power to make rules

       (1) The State Government may make rules for securing the payment of the entertainments tax and generally for carrying into effect the purposes of this Act.
       (2) In particular and without prejudice to the generality of the foregoing power, they may make rules
       (a) ...............
       (b) for the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for the payment of the tax on transfer from one part of a place of entertainment to another, and on payments for seats or other accommodation;
       (c) for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records o

S.17 Bar of certain proceedings

(1) No suit, prosecution or other proceeding shall lie against any officer or servant of the State Government, for any act done or purporting to be done under this Act, without the previous sanction of the State Government.
(2) No officer or servant of the State Government shall be liable in respect of any such act in any civil or criminal proceeding, if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act.

S.17(A) Bar of jurisdiction of Courts

Save as otherwise expressly provided in this Act, no Court shall entertain any suit, or other proceeding to set aside or modify or question the validity of any assessment, order or decision made or passed by any officer or authority under this Act or Rules made thereunder or in respect of any other matter falling within its or his scope.

S.18 Limitation for certain suits and prosecutions

No suit shall be instituted, against the State Government and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the State Government in respect of any act done or purporting to be done under this Act, unless the suit, prosecution or other proceeding is instituted within six months from the date of the act complained of.

S.19 Proceedings etc., against officers and servants of a local authority collecting the tax

If any local authority has been authorized under this Act to collect the entertainments tax on behalf of the State Government, the provisions of Sections 17 and 18 shall apply in regard to the officers and servants of such authority in the same manner as they apply in regard to the officers and servants of the State Government.

S.19(A) 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 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.

S.20 Delegation of certain powers of the State Government

(1) The State Government may, by notification in the Andhra Pradesh Gazette, delegate all or any of their powers under this Act except the those conferred upon them by sub-section (3) of Section 1, Section 16, Section 19-A and this section, to any person or authority subordinate to the State Government and may in like manner withdraw any powers so delegated.
(2) The exercise of any powers, delegated under sub-section(1) shall be subject to such restrictions, limitations and conditions, if any, as may be laid down by the State Government, and shall also be subject to control and revision b them.