Preamble
Andhra Pradesh Entertainments Tax (Amendment) Act, 1995*
| [Andhra Pradesh Act No. 32 of 1995] | [6th July, 1995] |
Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Forty-sixth Year of the Republic of India as follows:-
Section 1. Short title, extent and commencement
1. Short title, extent and commencement.- (1) This Act may be called the Andhra Pradesh Entertainments Tax (Amendment) Act, 1995.
(2) It extends to the whole of the State of Andhra Pradesh.
(3) It shall come into Force on such date as the Government may, by notification, appoint.
Section 2. Insertion of new section 15A
2. Insertion of new section 15A.- In the Andhra Pradesh Entertainments Tax Act, 1939, after section 15, the following section shall be inserted, namely:-
15A. "Levy of Enterainment tax on cable service.- (1) Every cable operator shall pay entertinment tax every month for each connection given to subscriber at the rates specified in the Table below:-
TABLE
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Local Authority
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Rate of tax
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(a) Area covered by Municipal Corporations and Secunderabad Cantonment area and Selection Grade Municipalities and contiguous area of two kilometres thereof.
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Rupees 20.85 per month but not exceeding rupees 250/- per annum.
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(b) Area covered by the all other Municipalities and contiguous area of two kilometres thereof.
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Rupees 12.50 per month but not exceeding rupees 150/- per annum.
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(c) Area covered by Gram Panchayats and town ships and any other local authorities.
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Rupees 8.35 per month but not exceeding rupees 100/- per annum.
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(2) The words "cable operator", "cable service" and "subscriber" used in this section shall have the same meanings assigned to them in the Cable Television Networks (Regulation Act, 1995 (Central Act 7 of 1995).
(3) The manner of levy and collection of tax under this section, submission of returns and other incidental matters shall be such as may be prescribed.
(4) The provisions of sections 9B to 11, 14 to 19 and section 20 shall mutisas mutandis apply in regard to the tax payable under this section as they ??? to the tax payable under sections 4 and 5 of this Act.
(5) The proceeds of the tax payable under this section within the limits of any local authority shall be apportioned between the State Government and the local authority concerned in a ratio of 10:90 respectively and the proceeds made over to the local authoritiess shall be utilised for such purposes as may be prescribed".