G.O. Ms. No. : 481, Revenue (CT-III), dated 28/05/1990
Gazette No :
Publication Date :
Subject : Concessions to low budget telugu movies other than dubbed films produced in Andhra Pradesh.
ORDER:-
(1) Whereas the Film Industry in Andhra Pradesh have submitted representations to the Government about the problems faced by them and the matter was discussed with the representatives of Film Producers, Distributors and Exhibitors of the Film Industry. With a view to encourage production and exhibition of films within the State of Andhra Pradesh, the question of rationalization of the system of levy of entertainments tax was considered by the Government. Among other things, the question of granting concession in the existing rates of entertainments, tax to the films produced in the State of Andhra Pradesh was considered.
(2) And whereas the Government have decided to allow concessional rate of entertainments tax (…) (*)under Section 5 of the Andhra Pradesh Entertainments Tax Act, 1939 for the feature films (Other than dubbed films) produced in Andhra Pradesh, the production of which was commenced after the 1st day of April, 1990.
(3) And whereas the Government have also decided to allow concessional rate of entertainments tax of 50% of the concessional rates of tax chargeable to the feature films (other than dubbed films) produced in Andhra Pradesh under Section 5 of the Andhra Pradesh Entertainments Tax Act, 1939 to the low, budget feature films (other than dubbed films) produced in Andhra Pradesh, the production of which was commenced after the 1st day of April, 1990.
(4) Now, therefore, in exercise of the powers conferred by Section 19-A of the Andhra Pradesh Entertainments Tax Act, 1939, the Governor of Andhra Pradesh hereby directs that:
(a) the amount of entertainments tax payable under Section 5 of the said Act on the actual number of shows held with the feature films (other than dubbed films) produced in Andhra Pradesh, the production of which commenced after the 1st day of April, 1990, shall be (…) (*)as specified in Annexure 1 to this notification.
(b) the amount of entertainments tax payable under Section 5 of the said Act on the actual number of shows held with the low budget feature films (other than dubbed films) produced in Andhra Pradesh State, the production of which commenced after the 1st day of April, 1990 shall be reduced by 50% of the amount of entertainments tax payable under Section 5 in respect of feature films (other than dubbed films) produced in Andhra Pradesh State as specified in Annexure – II to the notification; subject to the following conditions, namely :
Note:(*) The words “reduced by 5 percentage points” in para 2 and 4(a) were omitted by G.O.Ms.No. 560, Rev., dt. 2.7.1991 (See para 7:3)
(1) the burden of proof shall be on the proprietor claiming concession in the amount of entertainments tax that the theatre screened, the feature films/low budget films produced in Andhra Pradesh State;
(2) the proprietor shall submit a certified copy of the affidavit of the producer of the feature film or low budget feature film along with a certified copy of the certificate obtained from the Andhra Pradesh State Film Development Corporation to the effect, that feature film/low budget film was produced, in Andhra Pradesh.(**)
(3) The proprietor shall intimate the concerned Entertainment Tax Officer in advance in writing the particulars of screening the feature film/low budget film produced in Andhra Pradesh to avail the concessional rate in the Form appended.
(4) In case the number of s is increased beyond 24 s, the concessions eligible for low budget films will not be available from the date of increase in the number of s.
(5) Any misuse of this concession will result in the cancellation of license under the Andhra Pradesh Cinemas (Regulation) Act, 1955.
Note: (**) Low budget feature films means any film produced with not exceeding 24 s.
APPLICATION
(See condition 3 of NOTIFICATIONissued in G.O.Ms.No.481 Revenue, dated 28.5.1990)
To
The Entertainments Tax Officer,
______
______
______
______
I, ______Son of ______Proprietor/License of ______(Theatre) situated at ______in ______of ______District______(Local Area) furnish the following particulars in regard to feature films (other than dubbed films) and/or low budget films (other than dubbed films) produced in Andhra Pradesh proposed to be screened commencing from ______show on______(date)
(1) (a) Name of the feature film :
(other than dubbed film) produced
in Andhra Pradesh; or
(b) Name of the low budget :
(other than dubbed film) produced
in Andhra Pradesh.
(2) Show from which screening is
proposed to commence. :
(3) Date :
(4) Period likely to run.
The certified copies of the affidavit of the producer and of the certificate of the Andhra Pradesh
State Film Development Corporation are enclosed.
I shall submit the extract of Register in Form V.
DECLARTION
I, ______declare that the information furnished above is true, correct and complete.
Signature:
Proprietor/Licensee:
ANNEXURE – I
(Vide NOTIFICATIONIssued with G.O.Ms.No.481, Revenue, Dated 28.5.1990)
Concessional Amount of Entertainments Tax under Section 5 of the Andhra Pradesh Entertainments Tax Act, 1939 in respect of the Feature Films (Other than Dubbed Films) produced in Andhra Pradesh
Local Area / Theatre / Amount of tax under Sec. 5 of the Act(1) / (2) / (3)
a)Municipal Corporations and the Secunderabad Cantonment area / 1.Air Conditioned / 18% of the gross collection capacity per show multiplied by 22.
2.Air cooled / 17% of the gross collection capacity per show multiplied by 22.
3.Ordinary (Other than Air conditioned & Air cooled) / 14% of the gross collection capacity per show multiplied by 22.
b)Selection Grade municipalities / 1.Air Conditioned / 17% of the gross collection capacity per show multiplied by 22.
2.Air cooled / 16% of the gross collection capacity per show multiplied by 22.
3.Ordinary (Other than Air conditioned & Air cooled) / 13% of the gross collection capacity per show multiplied by 22.
c)Special Grade Municipalities / 1.Air Conditioned / 16% of the gross collection capacity per show multiplied by 21.
2.Air cooled / 15% of the gross collection capacity per show multiplied by 21.
3.Ordinary (Other than Air conditioned & Air cooled) / 12% of the gross collection capacity per show multiplied by 21.
d)First Grade Municipalities / 1.Air Conditioned / 15% of the gross collection capacity per show multiplied by 21.
2.Air cooled / 14% of the gross collection capacity per show multiplied by 21.
3.Ordinary (Other than Air conditioned & Air cooled) / 11% of the gross collection capacity per show multiplied by 21.
e)Second Grade Municipalities / All categories / 10% of the gross collection capacity per show multiplied by 21.
f)Third Grade Municipalities / All categories / 9% of the gross collection capacity per show multiplied by 17.
g)Gram Panchayats, Townships and any other local authorities
1. with a population of 15,000 and above / 1. Permanent and semi-permanent / 9% of the gross collection capacity per show multiplied by 14.
2.Touring and temporary / 8% of the gross collection capacity per show multiplied by 10.
2. with a population of 7,500 and above but below 15,000 / 1.Permanent and semi-permanent / 8% of the gross collection capacity per show multiplied by 14.
2.Touring and temporary / 7% of the gross collection capacity per show multiplied by 10.
3.with a population of less than 7,500 / 1. Permanent and semi-permanent / 7% of the gross collection capacity per show multiplied by 14.
2. Touring and temporary / 7% of the gross collection capacity per show multiplied by 7.
ANNEXURE –
(Vide NOTIFICATIONIssued with G.O.Ms.No.481, Revenue, Dated 29th May,1990)
Concessional Amount of Entertainments Tax under Section 5 of the Andhra Pradesh Entertainments Tax Act, 1939 in respect of Low Budget Picture (Feature Films (other than Dubbed Films) produced in Andhra Pradesh
Local Area / Theatre / Amount of tax under Sec. 5 of the Act(1) / (2) / (3)
a)Municipal Corporations and the Secunderabad Cantonment area / 1.Air Conditioned / 9% of the gross collection capacity per show multiplied by 22.
2.Air cooled / 8.5% of the gross collection capacity per show multiplied by 22.
3.Ordinary (Other than Air conditioned & Air cooled) / 7% of the gross collection capacity per show multiplied by 22.
b)Selection Grade municipalities / 1.Air Conditioned / 8.5% of the gross collection capacity per show multiplied by 22.
2.Air cooled / 8% of the gross collection capacity per show multiplied by 22.
3.Ordinary (Other than Air conditioned & Air cooled) / 6.5% of the gross collection capacity per show multiplied by 22.
c)Special Grade Municipalities / 1.Air Conditioned / 8% of the gross collection capacity per show multiplied by 21.
2.Air cooled / 7.5% of the gross collection capacity per show multiplied by 21.
3.Ordinary (Other than Air conditioned & Air cooled) / 6% of the gross collection capacity per show multiplied by 21.
d)First Grade Municipalities / 1.Air Conditioned / 7.5% of the gross collection capacity per show multiplied by 21.
2.Air cooled / 7% of the gross collection capacity per show multiplied by 21.
3.Ordinary (Other than Air conditioned & Air cooled) / 5.5% of the gross collection capacity per show multiplied by 21.
e)Second Grade Municipalities / All categories / 5% of the gross collection capacity per show multiplied by 21.
f)Third Grade Municipalities / All categories / 4.5% of the gross collection capacity per show multiplied by 17.
g)Gram Panchayats, Townships and any other local authorities
1. with a population of 15,000 and above / 1. Permanent and semi-permanent / 4.5% of the gross collection capacity per show multiplied by 14.
2.Touring and temporary / 4% of the gross collection capacity per show multiplied by 10.
2. with a population of 7,500 and above but below 15,000 / 1.Permanent and semi-permanent / 4% of the gross collection capacity per show multiplied by 14.
2.Touring and temporary / 3.5% of the gross collection capacity per show multiplied by 10.
3.with a population of less than 7,500 / 1. Permanent and semi-permanent / 3.5% of the gross collection capacity per show multiplied by 14.
2. Touring and temporary / 3.5% of the gross collection capacity per show multiplied by 7.
References:
1. A.P. ENTERTAINMENTS TAX ACT, 1939 Section 19A
2. A.P. ENTERTAINMENTS TAX ACT, 1939 Section 5