Preamble
Andhra Pradesh Entertainments Tax (Amendment) Act, 1991*
| [Andhra Pradesh Act No. 23 of 1991] | [21st October, 1991] |
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 Forty-second Year of the Republic of India, as follows:-
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the Andhra Pradesh Entertainments Tax (Amendment) Act, 1991.
(2) Clause (ii) of Section 4 shall be deemed to have come into force on the 11th January, 1991 and the remaining provisions of the Act shall be deemed to have come into force on the 24th April, 1991.
Section 2. Amendment of section 4
2. Amendment of section 4.- In section 4 of the Andhra Pradesh Entertainments Tax Act, 1939 (Act X of 1939) (hereinafter referred to as 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 Corporation and the Secunderabad Contonment areas;
|
(i) Air conditioned
(ii) Air Cooled.
(iii) Ordinary (other than air Conditioned and air cooled).
|
30%
29%
26%
|
|
(b) Selection Grade Municipalities.
|
(i) Air Conditioned
(ii) Air cooled
(iii) Ordinary (other than air conditioned and air cooled)
|
29%
28%
25%
|
|
(c) Special Grade Municipalities.
|
(i) Air conditioned
(ii) Air cooled
(iii) Ordinary (other than air conditioned and air cooled)
|
28%
27%
24%
|
|
(d) First Grade Municipalities.
|
(i) Air conditioned
(ii) Air cooled
(iii) Ordinary (other than air conditioned and air cooled).
|
27%
26%
23%
|
|
(e) Second Grade Municipalities.
|
All categories
|
22%
|
|
(f) Third Grade Municipalities.
|
All Categories
|
21%
|
|
(g) Gram Panchayats, Townships and any other local authorities:-
|
|
|
|
(1) With a population of 15,000 and above.
|
(i) Permanent and semi-permanent.
(ii) Touring and Temporary;
|
20%
19%
|
|
(2) With a population of 7,500 and above but below 15,000.
|
(i) Permanent and semi-permanent
(ii) Touring and Temporary,
|
19%
18%
|
|
(3) With a population of less than 7,500.
|
(i) Permanent and semi-permanent
(ii) Touring and Temporary.
|
18%
18%
|
Section 3. Amendment of section 4A
3. Amendment of section 4A.- In sub-section (1A) of section 4A of the principal Act, item (i) shall be omitted.
Section 4. Amendment of section 5
4. Amendment of 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 Contonment Area.
|
(i) Air conditioned.
(ii) Air cooled
(iii) Ordinary (other than air conditioned and air cooled).
|
25% of the gross collection capacity per show multiplied by 22.
24% of the gross collection capacity per show multiplied by 22.
21% 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).
|
24% of the gross collection capacity per show multiplied by 22.
23% of the gross collection capacity per show multiplied by 22.
20% of the gross collection capacity per show multiplied by 22.
|
|
(c) Special Grade Municipalities.
|
(i) Air conditioned
(ii) Air cooled.
(iii) Ordinary (other than air conditioned and air cooled).
|
23% of the gross collection capacity per show multiplied by 21.
22% of the gross collection capacity per show multiplied by 21.
19% 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).
|
22% of the gross collection capacity per show multiplied by 21.
21% of the gross collection capacity per show multiplied by 21.
18% of the gross collection capacity per show multiplied by 21.
|
|
(e) Second Grade Municipalities.
|
All categories
|
17% of the gross collection capacity per show multiplied by 21.
|
|
(f) Third Grade Municipalities.
|
All categories
|
16% of the gross collection capacity per show multiplied by 17.
|
|
(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.
|
15% of the gross collection capacity per show multiplied by 14.
14% of the gross collection capacity per show multiplied by 10.
|
|
(2) with a population of 7,500 and above but below 15,000.
|
(i) Permanent and semi-permanent.
(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.
|
|
(3) with a population of less than 7,500.
|
(i) Permanent and semi-permanent
(ii) Touring and temporary.
|
13% of the gross collection capacity per show multiplied by 14.
13% of the gross collection capacity per show multiplied by 7"
|
(ii) for sub-section (6) the following shall be substituted, namely:-
"(6) It shall he 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; or
(c) where the local area in respect of which permission is granted is upgraded; or
(d) if it is found for any reason that the amount of tax has been fixed lower than the correct amount."
(iii) for sub-section (6A), the following sub-section shall be substituted, 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 propreitor 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.".
Section 5. Substitution of section 10
5. Substitution of section 10.- For section 10 of the principal Act, the following section shall be substituted, namely:-
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 tine 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 permitted, the proprietor shall pay, interest at the rate of one rupee, and fifty paise for every hundred rupees or part thereof, from the date specified for its payment for the period, so extended or on the instalments so permitted.
(4) If the tax payable, penalty levied, interest payable on any instalment thereof is not paid by the proprietor within the time specified therefor the whole of the amount then remaining unpaid shall be recovered from him as if it were an arrear of Land Revenue.
(5) The penalty leviable under this Act shall be without prejudice to the institution of any proceeding for an offence under this Act, or for the recovery of the entire amount remaining unpaid under sub-section (4)".
Section 6. Amendment of section 19A
6. Amendment of section 19A.- In section 19-A of the principal Act for the expression "referred to in sub-section (1) of section 5" the expression "referred to in section 4 or in sub-section (1) of section 5" shall be substituted.
Section 7. Repeal of Ordinance 1 of 1991
7. Repeal of Ordinance 1 of 1991.- The Andhra Pradesh Entertainments Tax (Amendment) Ordinance, 1991 is hereby repealed.
Section 8. Repeal of Ordinance 9 of 1991
8. Repeal of Ordinance 9 of 1991.- The Andhra Pradesh Entertainments Tax (Second Amendment) Ordinance 1991 is hereby repealed.