Entertainment Tax - Judgment Search Results

Entertainment Tax Officer, Madhapur Circle, Hyderabad Vs. Hi Tech thea ...

Court: Supreme Court of India

Reported in: 2007(11)SCALE653; 2007AIRSCW6519

of the matter is not in dispute.3. Respondent owns a cinema theatre. It is exigible to payment of entertainment tax. Section 4 of the Andhra Pradesh Entertainment Tax Act provides for the mode and manner for calculating the … owns a cinema theatre. It is exigible to payment of entertainment tax. Section 4 of the Andhra Pradesh Entertainment Tax Act provides for the mode and manner for calculating the quantum of tax payable. Section (5) of the

Entertainment Tax Officer, Madhapur Circle, Hyderabad Vs. Geeta Enterp ...

Court: Supreme Court of India

Reported in: 2008(11)SCALE170; (2008)8SCC134; (2009)11VatReporter33; (2008)16VST461(SC); 2008AIRSCW6384

5 and the expression 'at any time' used in Sub-rule (13) of Rule 27 of the Andhra Pradesh Entertainment Tax Rules, 1939. The Andhra Pradesh High Court has interpreted the aforesaid expressions in a certain way and if … 11420/06 respectively) are situate in Chandan Nagar, Serilingampally. For financial years 2001-02 and 2002-03 both the respondents paid entertainment tax on slab basis in terms of Section 5 of the Act (as it was in existence at that

Entertainment Tax Officer and anr. Vs. Ambae Picture Palace

Court: Supreme Court of India

Reported in: JT1993(6)SC221; 1993(4)SCALE295; (1994)1SCC209; [1993]Supp3SCR453; [1995]96STC338(SC)

Yogeshwar Dayal, J.1. This is an appeal on behalf of the Entertainment Tax Officer-I, Khammam and the State of Andhra Pradesh against the judgment and decree of the High Court of … 1984. By this Ordinance the position as it was prior to 23rd March, 1984 was restored i.e. the entertainment tax was payable on the actual payment received for admission to the entertainment and substituted Section 4 to this

Commissioner of Entertainment Tax and anr. Vs. Mitra Cinema and ors.

Court: Kolkata

Reported in: AIR1999Cal247

Matched in: Parties Commissioner of Entertainment Tax and anr. Vs. Mitra Cinema and ors.

Sri Venkateswara Delux theatre and anr. Vs. Entertainment Tax Officer

Court: Andhra Pradesh

Reported in: 2005(4)ALT431

assessment years 1996-97 to 1999-2000.2. For the years referred to above, the petitioners were required to pay the entertainment tax at the rate of 4% treating the population of the village as less than 15,000.3. The petitioners were … The petitioners were issued notices, dated 12-03-2001, in exercise of power under Rule 32 of the Andhra Pradesh Entertainment Tax Rules, 1939 (for short 'the Rules') informing them that the population of the Jogipet Village was 15,000 even

international Amusement Ltd. Vs. Entertainment Tax Officer and ors.

Court: Delhi

Petitioner Through : Mr. Parag Tripathi, Sr. Advocate with Mr. Manish Sharma and Sh. Rohan Sharma, Advocates. versus ENTERTAINMENT TAX OFFICER & ORS. ..... Respondents Through : Ms. Avnish Ahlawat with Ms. Latika Chaudhry, Advocates. W.P.(C) 1394/1991 INTERNATIONAL … The Petitioner, in order to keep the rates of admission and rides low and reasonable, needs exemption from entertainment tax which is governed, in Delhi, by the United Provinces Entertainment and Betting Tax Act, 1937 (the Act).2. Section

Parvathi Chitra Mandir Vs. the Entertainment Tax Officer and Others

Court: Karnataka

Reported in: AIR1995Kant215; ILR1994KAR2955

owner of a cinema theatre at Kerur, Taluka Badami, Bijapur District. He has opted for composition of his entertainment tax liability under and in accordance with S. 4A of the Karnataka Entertainment Tax Act, 1958 (hereinafter referred to … departmental authorities when the coercive action has been initiated against him in relation to the collection of the entertainment tax.2. The facts as set out by the appellant may be stated as follows:Appellant is the owner of a

Pushpanjali Touring Talkies Vs. Entertainment Tax Officer

Court: Karnataka

Reported in: ILR1996KAR1967; 1997(42)KarLJ11

order dated 4.11.1995 (Annexure-A) which has been passed under Section 6-A(3) read with Section 6-A(4) of the Karnataka Entertainment Tax Act, 1958. His objections are two fold, viz. (i) the Entertainment Tax Officer has no authority to levy … with Section 6-A(4) of the Karnataka Entertainment Tax Act, 1958. His objections are two fold, viz. (i) the Entertainment Tax Officer has no authority to levy health cess and (ii) the order of penalty suffers from a mistake

Bangalore Club Vs. the Entertainment Tax Officer and anr.

Court: Karnataka

Reported in: ILR2004KAR643

seeking to declare that the religious celebration of the new year eve as outside the purview of the Entertainment Tax Act.2. Petitioner is member club extending cultural and social facilities to its members. Petitioner club right from the … music, decoration etc. Petitioner collects the amounts to recoup the cost of the new year eve function. The Entertainment Tax Officer, issued a notice calling upon the petitioner to pay entertainment tax in terms of Section 3(1)(1-a) of

theatre, Sangamesh Vs. the Entertainment Tax Deputy Commissioner, Kurn ...

Court: Andhra Pradesh

Reported in: AIR1993AP137; 1993(1)ALT188

governed by the Andhra Pradesh Cinemas (Regulation) Rules, 1970 (for short 'the Cinemas Rules') and the Andhra Pradesh Entertainment Tax Rules (for short 'the Entertainment Tax Rules'). Under Rule 12(3) of the Cinemas Rules the Licensing Authority fixes … (Regulation) Rules, 1970 (for short 'the Cinemas Rules') and the Andhra Pradesh Entertainment Tax Rules (for short 'the Entertainment Tax Rules'). Under Rule 12(3) of the Cinemas Rules the Licensing Authority fixes the maximum rates of payment for