1989 (11) TMI 288

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..... he respondent herein, called upon the writ petitioner to pay a sum of Rs. 13,620 otherwise a case will be launched in the court of the First Munsif-Magistrate, Avanigadda, and that further statutory steps will be taken. The petitioner is an exhibitor of films at Mopidevi village. For the period from 4th October, 1982 to 3rd October, 1983, the petitioner entered into an agreement with the Commercia .....

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..... d 4th October, 1982 to 28th November, 1983, the agreement must be entered for 730 shows under rule 33(2) of the Andhra Pradesh Entertainments Tax Rules. It was further stated that as per this, the weekly tax to be paid comes to Rs. 623 per week, that there is a difference of Rs. 227 per week for the period in question and therefore a further demand for Rs. 13,620 was made. It may be noticed that .....

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..... case the only contingency provided is as mentioned in section 5(3)(b). That contingency has not arisen. In this connection a reference may be made to the observations of a Division Bench of this Court in W.P. No. 3089 of 1978 decided by Sambasiva Rao, C.J. and Jeevan Reddy, J., on 19th September, 1978. Therefore, for the relevant year the present demand is totally without jurisdiction. The learn .....

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