Preamble
Andhra Pradesh Entertainments Tax (Amendment) Act, 20021
| [Andhra Pradesh Act No. 26 of 2002] | [21st December, 2002] |
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 Fifty third Year of the Republic of India as follows:
SOR Statement of Objects and Reasons
STATEMENT OF OBJECTS AND REASONS
It is observed that the Security Deposit to be paid by the Master Cable Operators is fixed at a very high rate and some of the Master Cable Operators are avoiding registration for this reason which is causing loss of revenue to the State. After a detailed examination it has been decided to rationalise the Security Deposit to be paid by the Master Cable Operators so that the compliance level goes up. Opportunity has also been taken to rationalise the rate of Entertainment tax to be paid for each connection given by the Cable Operator. It varies from Rs. 5.00 to Rs. 2.00 per month per connection in the Municipalities and in the Gram Panchayats, a fixed amount is proposed. The above changes in the rate structure are expected to yield good results and improve the revenue.
This Bill seeks to give effect to the above decisions.
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the Andhra Pradesh Entertainments Tax (Amendment) Act, 2002.
(2) It shall come into force on such date as the State Government may, by notification in the Andhra Pradesh Gazette, appoint.
Section 2. Amendment of section 3
2. Amendment of section 3.- In the Andhra Pradesh Entertainment Tax Act, 1939 (Act of 1939) (hereinafter referred to as the principal Act), in section 3, after clause (9), the following clauses shall be added, namely;-
"(10) "Master Cable Operator" means a person who receives signals from satellite and provides connections to the subscribers either directly or through the Cable Operator from his control room;
(11) "Cable Operator" means a person who receives signals from the Master Cable Operator and provides connections to the subscribers."
Section 3. Amendment of section 3, 15A
3. Amendment of section 3, 15A.- In section 15A of the principal Act,-
(i) for sub-section (1) the following shall be substituted, namely:-
"(1) Every Master Cable Operator shall pay entertainment tax every month for the number of connections provided to the subscribers either directly or throuth his cable operator at the rates specified under each category as given in the table below:-
TABLE
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Sl. No.
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Category
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Local Area
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Rate per connection per month
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(1)
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(2)
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(3)
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(4)
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1.
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A
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Municipal Corporations and Secunderabad Cantonment area
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Rs. 5/-
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2.
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B
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Selection Grade Municipalities
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Rs. 4/-
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3.
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C
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Grade-I & II Municipalities
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Rs. 3/-
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4.
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D
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Other Municipalities
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Rs. 2/-
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5.
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E
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Major Gram Panchayats
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Rs. 200/- p.m. (Irrespective of no of connections)
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6.
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F
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Minor Gram Panchayats
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Rs. 100/- p.m. (Irrespective of no of connections)".
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(ii) sub-section (2) shall be omitted.
Section 4. Substitution of section 15B
4. Substitution of section 15B.- For section 15B of the principal Act, the following shall be substituted, namely:-
"15B. Every Master Cable Operators seeking a licence under any category shall be charged a fee of Rs. 100/- payable before 31st January of the year for which the licence has to be renewed."
Section 5. Amendment of section 15C
5. Amendment of section 15C.- For section 15C of the principal Act, the following shall be substituted, namely:-
"15C Every Master Cable Operator who is seeking licence under section 15-B for a master control room shall deposit an amount at the rates specified under each category in the Table given below towards security deposit:-
TABLE
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Sl. No.
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Category
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Local Area
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Amount of Deposit
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(1)
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(2)
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(3)
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(4)
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1.
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A
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Municipal Corporations and Secunderabad Cantonment area
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Rs. 10,000/-
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2.
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B
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Selection Grade Municipalities
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Rs. 5,000/-
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3.
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C
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Grade-I & II Municipalities
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Rs. 3,000/-
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4.
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D
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Other Municipalities
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Rs. 2,000/-
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5.
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E
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Major Gram Panchayats
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Rs. 1,000/-
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6.
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F
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Minor Gram Panchayats
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Rs. 500/-
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