Andhra pradesh act 024 of 1988 : Andhra Pradesh Entertainments Tax (Second Amendment) Act, 1988

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Andhra Pradesh Entertainments Tax (Second Amendment) Act, 1988.

(2) It shall be deemed to have come into force on the 23rd March, 1984.

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 principal Act), in sub-section (1), the Explanation shall be numbered as Explanation I thereof and after the Explanation us so numbered, the following Explanation shall be inserted, namely:-

"Explanation II: For the purposes of this section and sections 4A and 5 any local area declared as a notified area and equated to that of a particular grade of Municipality under section 389A of the Andhra Pradesh Municipalities Act, 1965 (Act 6 of 1965), shall be deemed to be a Municipality of the same grade to which the notified area is equated.".

Section 3. Validation

3. Validation.- Notwithstanding any Judgement, decree or order of a Court, Tribunal or any other authority, no tax levied on entertainments under section 4 of the principal Act, no tax levied on entertainment shows under section 4A of the principal Act and no amount of tax payable under section 5 of the principal Act in lieu of the tax payable under section 4 of the principal Act, in any local area declared as a noticed area and equaled to that of particular grade of Municipality under section 389A of the Andhra Pradesh Municipalities Act, 1965 (Act 6 of 1965) shall be deemed to be invalid or ever to have become invalid by reason only of the fact that no provision was made for the levy of the taxes aforesaid in a notified area treating it as a Municipality the same grade to which it is equated under the provisions of the principal Act and accordingly:-

(a) every tax levied and collected under sections A and 4A and the amount of tax payable under section 5 in lieu of the tax payable under section 4 of the principal Act, in any notified area treating it as a Municipality of the same grade to which it is equated shall for all purposes, be deemed to be and to have always been levied and collected in accordance with the provisions of the principal Act, as amended by this Act, as if the concerned notified area is a Municipality of the same grade; and

(b) all acts, proceedings or things done or taken by any Officer of the State Government or by any authority for the levy and collection of the aforesaid taxes shall be deemed always to have been done or taken in accordance with law and no suit or other proceeding shall be instituted or continued in any court against the State Government or any officer or other authority whatsoever on the ground only that any such levy and collection was not made in accordance with law.