Andhra Pradesh Entertainments Tax (Amendment) Act, 1988*
| [Andhra Pradesh Act No. 23 of 1988] | [5th September, 1988] |
An Act further to amend the Andhra Pradesh Entertainments Tax Act, 1939.
Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Thirty-ninth Year of the Republic of India as follows:-
* Received the assent of the Governor or the 5th September, 1988. For Statement of Objects and Reasons, please see the Andhra Pradesh Gazette, Part IV-A, Extraordinary, dated the 29th July, 1988 at page 9.
1. Short title and commencement.- (1) This Act may be called the Andhra Pradesh Entertainments Tax (Amendment) Act, 1988.
(2) It shall be deemed to have come into force on the 20th May, 1988.
2. Amendment of Section 3.- In section 3 of the Andhra Pradesh Entertainments Tax Act, 1939 (Act X of 1939) (hereinafter referred to as the principal Act) after clause (2), the following clauses shall be inserted, namely:-
"(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. Amendment of section 4.- In section 4 of the principal Act, in sub-section (1), for the Table, the following Table shall be substituted, namely:-
"THE TABLE
| Local Authority. | Theatre. | Rate of tax on the gross collection capacity per show. |
| (1) | (2) | (3) |
| (a) Municipal Corporations and the Secunderabad Cantonment Area. | (i) Air Conditioned, (ii) Air Cooled. (iii) Ordinary (other than Air Conditioned and Air Cooled.) | 28% 27% 24% |
| (b) Selection Grade Municipalities. | (i) Air Conditioned. (ii) Air Cooled. (iii) Ordinary (other than Air Conditioned and Air Cooled.) | 27% 26% 23% |
| (c) Special Grade Municipalities. | (i) Air Conditioned, (ii) Air Cooled (iii) Ordinary (other than Air Conditioned and Air Cooled.) | 26%, 25% 22% |
| (d) First Grade Municipalities. | (i) Air Conditioned, (ii) Air Cooled (iii) Ordinary (other than Air Conditioned and Air Cooled.) | 25%, 24% 24% |
| (e) Second Grade Municipalities. | All Categories. | 20% |
| (f) Third Grade Municipalities. | All Categories. | 19% |
| (g) Gram Panchayats, Townships and any other local authorities,- | ||
| (1) with a population of 15,000 and above. | (i) Permanent and semipermanent. (ii) Touring and temporary | 19% 18% |
| (2) with a population of 7,500 and above but below 15,000. | (i) Permanent and semipermanent, (ii) Touring and temporary. | 18%, 17% |
| (3) with a population of less than 7,500. | (i) Permanent and semipermanent. (ii) Touring and temporary. | 17% 17% |
4. Amendment or section 4-A.- In section 4A of the principal Act,-
(a) in sub-section (1), for the Table, the following Table shall be substituted, namely:-
"THE TABLE
| Local Authority. | Rate of tax for every show, other than the show specified in sub-section (1A). |
| (1) | (2) |
| (a) Municipal Corporations, the Secunderabad Cantonment Area, Selection Grade, Special Grade and First Grade Municipalities. | Twelve rupees. |
| (b) Second Grade and Third Grade Municipalities. | Eight rupees. |
| (c) Gram Panchayats, town ships and any other local authorities.- | |
| (i) with a population of 15,000 and above | Four rupees. |
| (ii) with a population of less than 15,000 | Two rupees." |
(b) after sub-section (1), the following sub-section shall be inserted, namely:-
"(1A) There shall be levied and paid to the State Government in addition to the tax under section 4,-
(i) a tax of Rs. 75/- on every show of cinematograph film imported into India and exhibited in any of the local authorities of the State;
(ii) a tax of Rs. 51/- on every show of 16 mm. Cinematograph film exhibited in any of the local authorities of the State; and
(iii) a tax of Rs. 50/- on every show of any film on television screen exhibited through video casette recorder in any of the local authorities of the State"
(c) in sub-sections (2) and (3), for the expression "sub-section (1)", the expression "sub-sections (1) and (1A)" shall be substituted.
5. Amendment or section 5.- In section 5 of the principal Act,-
(i) in sub-section (1), for the Table, the following Table shall be substituted, namely:-
"The Table
| Local Authority | Theatre | Amount of Tax |
| (1) | (2) | (3) |
| (a) Municipal Corporations and the Secunderabad Cantonment area. | (i) Air Conditioned (ii) Air Cooled. (iii) Ordinary (other than Air-Conditioned and Air Cooled.) | 23% or the gross collection capacity per show multiplied by 22. 22% of the gross collection capacity per show multiplied by 22. 19% of the gross collection capacity per show multiplied by 22. |
| (b) Selection Grade Municipalities. | (i) Air Conditioned. (ii) Air Cooled (iii) Ordinary (other than Air Conditioned and Air Cooled) | 22% of the gross collection capacity per show multiplied by 22. 21% of the gross collection capacity per show multiplied 22. 18% of the gross collection capacity per show multiplied 22 |
| (c) Special Grade Municipalities. | (i) Air Conditioned (ii) Air Cooled (iii) Ordinary (other than Air Conditioned sad Air Cooled) | 21% of the gross collection capacity per show multiplied by 21. 20% of the gross collection capacity per show multiplied by 21. 17% of the gross collection capacity per show multiplied by 21. |
| (d) First Grade Municipalities | (i) Air Conditioned. (ii) Air Cooled. (iii) Ordinary (other than Air Conditioned and, Air Cooled) | 20% of the gross collection capacity per show multiplied by 21. 19% or the gross collection capacity per show multiplied by 21. 16% or the gross collection capacity per show multiplied by 21. |
| (e) Second Grade Municipalities. | All Categories. | 15% or the gross collection capacity per show multiplied by 21. |
| (f) Third Grade Municipalities. | All Categories | 14% of the gross collection capacity per show multiplied by 17. |
| (g) Gram Panchnyals, Town-ships and any other local authorities:- | ||
| (1) with a population of 15,000 and above | (i) Permanent and semipermanent. (ii) Touring and temporary | 14% of the gross collection capacity per show multiplied by 14. 13% of the gross collection capacity per show multiplied by 10. |
| (2) with a population of 7,500 above but below 15,000. | (i) Permanent and semipermanent. (ii) Touring and temporary. | 13% or the gross collection capacity per show multiplied by 14. 12% of the gross collection capacity per show multiplied by 10. |
| (3) with a population of less than 7,500. | (i) Permanent and semipermanent. (ii) Touring and temporary. | 12% or the gross collection capacity per show multiplied by 14. 12% of the gross collection capacity per show multiplied by 7.". |
(ii) after sub-section (6), the following sub-section shall be inserted, namely:-
"(6A) 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) during the financial year commencing from the 1st April, 1988 and ending with the 31st March, 1989, if there is a reduction in the seating capacity or accommodation of the place of entertainment at any time during the period commencing from the 1st April, 1988 and ending with the 30th September, 1988."
6. Repeal of Ordinance 8 of 1988.- The Andhra Pradesh Entertainments Tax (Amendment) Ordinance, 1988 is hereby repealed.