Preamble
Andhra Pradesh Entertainments Tax (Amendment) Act, 1997*
| [Andhra Pradesh Act No. 18 of 1997] | [8th August, 1997] |
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-eighth 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, 1997.
(2) It shall deemed to have come into force with effect from the 3rd May, 1997.
Section 2. Amendment of Sections 15A
2. Amendment of Sections 15A.- In the Andhra Pradesh Entertainments Tax Act, 1939 (Act X of 1939) (hereinafter referred teas the principal Act) for sub-section (1) of section 15A, the following shall be substituted, namely:-
"(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:-
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Sl. No.
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No. of connections
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Cat-A
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Cat-B
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Cat-C
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Cat-D
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(Per Mensum in Rupees)
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|
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Rs.
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Rs.
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Rs.
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Rs.
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1.
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Upto 250
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1000/-
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750/-
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500/-
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250/-
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2.
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251-500
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2000/-
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1500/-
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1000/-
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500/-
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3.
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501-750
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3000/-
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2250/-
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1500/-
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750/-
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4.
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751-1000
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4000/-
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3000/-
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2000/-
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1000/-
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5.
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1,000 and above for every 250 connections.
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4,000/-
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3000/-
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2000
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1000/-
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+1000/-
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+750/-
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+500/-
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+250/-
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EXPLANATION:
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Category-A
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:
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Areas covered by Municipal Corporations, Areas covered by the Urban Development Authorities.
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Category-B
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:
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Selection Grade Municipalities.
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Category-C
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:
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Other Municipalities and Major Gram Panchayats.
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Category-D
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:
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Other Gram Panchayats."
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Section 3. Insertion of new sections 15B and 15C
3. Insertion of new sections 15B and 15C.- After section 15-A of the principal Act the following sections shall be inserted namely:-
15-B. "Levy of licence fees.- Every Cable Operator seeking a licence shall be charged at the rate of Rs. 5000/- (Rupees Five thousand only) in the case of Category-A Rs. 3000/- (Rupees Three thousand only) in the case of Category-B; to Rs. 2000/- (Rupees Two thousand only) in the case of Category-C; and Rs. 500/- (Rupees Five hundred only) in the case of Category-D.
15-C. Collection of Security Deposit.- Every Master Cable Operator in Category A who is seeking a licence under section 15B 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."
Section 4. Repeal of Ordinance 8 of 1997
4. Repeal of Ordinance 8 of 1997.- The Andhra Pradesh Entertainments Tax (Amendment) Ordinance, 1997 is hereby repealed.