ANDHARA PRADESH ENTERTAINMENT TAX RULES

INDEX

INDEX

PART 1

PRELIMINARY

1         Short title and extent

3 Definitions

4 Admission to an Entertainment

PART – II

PAYMENT OF ENTERTAINMENTS TAX UNDER SECTION 4 OF THE ACT

5 Rule 5

6 Rule 6

7 Rule 7

8 Rule 8

9 Rule 9

9A Rule 9A

9B Cable Operator to obtain license

9C Rule 9C

9D Rule 9D

9E Rule 9E

10 Tickets shall be Numbered Serially

11. Tickets for Lower and Higher Classes should be shown separately in the Register

12. Security liable for forfeiture or adjustment towards tax

13. Proprietor to keep correct and complete Account 

13A. The Cable Operator to keep correct and complete account

14. Entertainment Tax Officer defined

15. Submission of Returns by Proprietor

15A . Submission of Returns by Cable Operator

16. Final Assessment on the basis of the returns

16A. Final Assessment on the Basis of the Returns Submitted by Cable Operator

17 Procedure when no return is submitted or an incorrect or incomplete return is submitted by the Proprietor

18. Recovery of tax due from the Proprietor 

19. Price for admission shall be printed on the tickets

20. Rounding off of tax

20A. Interest on tax or penalty, if not paid by Proprietor in time

20B. Interest on Tax or penalty, if not paid by the Cable Operator in time

21. Seating capacity shall not be exceeded

22. Proprietor shall keep a register showing the number of persons admitted and gross amount collected

23. Procedure in maintaining the above Register

24. Proprietor shall produce the books and records when called for

25. Permit issued by the Entertainments Tax Officer shall be hung in a conspicuous place

PART - III

PAYMENT OF ENTERTAINMENT TAX UNDER SECTION 5 OF THE ACT.

26 Title 26

27. Application for permit under section 5 and procedure for its issue

PART - IV

PAYMENT OF TAX UNDER SECTION 4-A OF THE ACT

28. Security to be furnished by the proprietor

29. Security liable for adjustment towards tax due

30. Mode of Payment of Tax

PART - V

ESCAPED ASSESSMENTS, RECTIFICATION OF MISTAKES

31. Limitation for Assessment of Escaped Assessment

32. Clerical or Arithmetical mistakes may be rectified by Entertainment Tax Officer

PART - VI

EXEMPTIONS

33. Powers of the Government to grant exemption

34. Application for Grant of Exemption

35. Procedure in the case of Special Exemption under section 8

36. Tickets for exempted entertainments shall be stamped with the seal of the Entertainments Tax Officer 

37. Certificate of Exemption shall be hung in a conspicuous place and produced when demanded

PART – VII

APPEALS & REVISIONS

38. Appeals and the procedure to be followed

39. Subordinate authorities mentioned in section 9A specified

40. Communication of Order of Appeal or Revision

41. Procedure to be followed on the Order of Appeal or Revision

42. Enhancement of Tax by Appellate or Revisional Authority 

43. Appeal to High Court and Procedure therefore

44. Form of Appeal to High Court

45. Form of Application for Review by High Court 

46. Giving effect of Orders passed by the High Court

47. Procedure when theatre or hall is let out 

48. Powers of Entertainments Tax Officer to summon and examine witnesses

49. Form of Summons 

50. Powers of Assessing or Appellate or Revising Authority to summon and examine witnesses

51. Traveling Allowance and to batta to witnesses

52. Procedure or Service of Notice, Summons, Order or Proceedings

53. Period of preservation of accounts, registers, forms and returns by proprietor

54. Inspecting Officer to discharge his duties without making any payment for admission and seizure of records, books, etc

54A. Inspecting Officer to discharge his duties under section 11 of the Act and seizure of records, books etc

55. Officers competent to exercise of powers under section 15

56. Penalty for breach of rules and conditions of permits

57. Forms printed by Government shall be used 

58. Manner of payments through cheques

59. Procedure for issue of duplicate copy of permit or certificate