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TMI Blog1991 (8) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... exhibiting films at Udayagiri, Nellore district. It had been paying tax under section 4(1) of the Andhra Pradesh Entertainments Tax Act, 1939 (hereinafter referred to as "the Act"). It is stated that the petitioner entered into an agreement with the Entertainment Tax Officer under the then section 5 of the Act agreeing to pay the tax under that provision for the period August 27, 1983 to August 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 23rd March, 1984, under section 5(1) of the Act with effect from 23rd March, 1984. I propose to file writ petition questioning the said Ordinance in court of law. Therefore, I will pay entertainment tax in respect of our theatre under slab system under section 5(1) of the Act until the court gives such verdict. I will file the agreement forms in the office. I have writ (written) the above sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 5 provides that in lieu of tax payable under section 4, the proprietor of any theatre may, at his option and subject to such conditions as may be prescribed, pay the tax to the State Government every week as specified in the section. Rule 27 provides that the proprietor of the theatre, who opts to pay the tax under section 5, shall signify his intention to do so by applying to the Entertainment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that he is liable to pay tax only under section 4 of the Act. 4.. In view of that legal position, we hold that the respondent has no power to demand tax from the petitioner for the period August 27, 1984 to September 6, 1984 and October 26, 1984 to March 31, 1985 on the basis of the petitioner's statement dated April 14, 1984 without following the prescribed procedure under section 5 of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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