9911796707
TMI Blog1988 (4) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and scope of section 5 of the Andhra Pradesh Entertainments Tax Act, 1939. Under section 4 of that Act, entertainment tax is leviable on the gross collection of every show held in the theatres specified in column (2) of the table appended to that section and located in the local area specified in the corresponding entry in column (1) of the table. Under section 5, the option is given to the the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t area. We are concerned with the next entry (b), viz., selection grade municipalities and the contiguous area of 6 kms. thereof. The question is as to the meaning of the contiguous area of 6 kms. Now the authorities in this case are attempting to collect tax under section 5 from these two writ petitioners at the rate appropriate for a theatre situated within the selection grade municipalities and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torial limits these two theatres have been located, is situated within the contiguous area of 6 kms. of Rajahmundry municipality which is a selection grade municipality and for that reason these theatres should pay the tax at a higher rate which is mentioned in item (b). The question whether the petitioners are liable to pay entertainment tax at that higher rate appropriate to the selection grade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peace between them is to read the words "contiguous area" as referring not to a contiguous area which is under the jurisdiction of another local body. In other words, where the contiguous area of a municipality is itself a part of a duly constituted municipality, the rate of taxation that should be appropriate for that contiguous area would be not of another municipality, but of its own municipal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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