Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Andhra Pradesh Entertainments Tax (Amendment) Act, 1997 18 of 1997 [13 August 1997] CONTENTS 1. Short Title And Commencement 2. Amendment Of Sections 15A 3. Insertion Of New Sections 15B And 15C 4. Collection Of Security Deposit Andhra Pradesh Entertainments Tax (Amendment) Act, 1997 18 of 1997 [13 August 1997] AN Act further to amend The Andhra Pradesh Entertainments tax Act, 1939. Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Forty-eighth Year of the Republic of India, as follows- * Received the assent of the Governor on 8th August, 1997. For Statement of the Objects and Reasons. Please see the A.P. Gazette Part IV-A Extraordinary dated 25th July, 1997 at P-5. 1. Short Title And Commencement :- (1) This Act may be called the Andhra Pradesh Entertainments Tax (Amendment) Act, 1997. (2) It shall deemed to have come into force with effect from the 3rd May, 1997. 2. Amendment Of Sections 15A :- In the Andhra Pradesh Entertainments Tax Act (Act X of 1939) 1939 (hereinafter referred to as the principal Act) for sub-section (1) of section 15A, the following shall be substituted, namely:- "(1) Every Cable Operator shall pay entertainment tax every month for the number of connections given to the subscribers at the rates specified under each category in the table below:- Sl.No. No. of connections Cat-A Cat-B Cat-C Cat-D (Per Mensum in Rupees) Rs. Rs. Rs. Rs. 1. Up to 250 1000/- 750/- 500/- 250/- 2. 251-500 2000/- 1500/- 1000/- 500/- 3. 501-750 3000/- 2250/- 1500/- 750/- 4. 751-1000 4000/- 3000/- 2000/- 1000/- 5. 1,000 and above for every 250 connections. 4,000/-+1000/- 3,000/- +750/- 2000 + 500/- 1000/- +250/- EXPLANATION: Category - A: Areas covered by Municipal Corporations, Areas covered by the Urban Development Authorities. Category - B: election Grade Municipalities Category - C : Other Municipalities and Major Gram Panchayats. Category - D : Other Gram Panchayats. 3. Insertion Of New Sections 15B And 15C :- After section 15-A of the principal Act the following sections shall be inserted, namely;- 15-B. Repeal of Ordinance 8 of 1997.--Every Cable Operator seeking a licence shall be charged at the rate of Rs.5000/- (Rupees five thousand only in the case of Category-A. Rs. 3000/- (Rupees three thousand only) in the case of Category-B; Rs. 2000/- (Rupees two thousand only) in the case of Category-C: and Rs. 500/- (Rupees five hundred only) in the case of Category-D. 15-C. "Levy of licence fees.--Every Master Gable Operator in Category A who is seeking a licence under section 15B for a master control room shall deposit an amount of Rs. 50,000/- (Rupees fifty thousand only) and every Cable Operator in any of the remaining categories who is seeking a licence under section 15B for a control room shall deposit an amount of Rs.25,000/-(Rupees twenty five thousand only) towards security deposit. 4. Collection Of Security Deposit :- The Andhra Pradesh Entertainments Tax (Amendment) Ordinance, 1997 is hereby repealed.