Commercial Taxes Department
Commercial Taxes Department -- Government of Andhra Pradesh
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A.P.ENTERTAINMENTS TAX RULES, 1939 (As amended)
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PART - I
Preliminary
1. Short title and extent
 
  1. These rules may be called the Andhra Pradesh Entertainments Tax Rules, 1939.
    The Madras Entertainments Tax Rules, 1939, published in Fort St. George Gazette, Extraordinary, dated the 15th July, 1939 as subsequently amended and as in force in the State of Andhra Pradesh except in the transferred territories and as amended by sub-rule(2), shall apply to the said territories with effect on and from the 1st October, 1958.
    Explanation : "Transferred territories" means the territories specified in sub-section (1) of section 3 of the States Re-organisation Act, 1956 (Central Act 37 of 1956).
  2. 1[They shall extend to the whole of the State of Andhra Pradesh.] 1 G.O.Ms.No. 1783 Rev. dated 29.9.1958 has inserted this sub-rule and the original rule was re-numbered as sub-rule(1).
2. Commencement
They shall come into force on the 1st August, 1939.
3. Definitions
  In these rules, unless there is anything repugnant in the subject or context
  1. 'The Act' means the Andhra Pradesh Entertainments Tax Act, 1939.
  2. 'Commercial Tax Officer' means any person appointed by the Government by name or by virtue of his office to exercise the powers of Commercial Tax Officer.
  3. 'Deputy Commercial Tax Officer' means any person appointed by the Entertainments Tax Deputy Commissioner by name or by virtue of his office to exercise the powers of Deputy Commercial Tax Officer and includes the Deputy Commercial Tax Officer, appointed to exercise the powers of an Entertainments Tax Officer, within the limits of the Hyderabad Municipal Corporation and the Cantonment area of Secunderabad;
  4. 'Entertainments Tax Commissioner' means the Member of the Board of Revenue or other officer who is authorised by the Government to exercise the powers of the Entertainments Tax Commissioner under these rules;
  5. 'Entertainments Tax Joint Commissioner' means any person appointed by the Government by name or by virtue of his office to exercise the powers of the Entertainments Tax Joint Commissioner under these rules;
  6. 'Entertainments Tax Deputy Commissioner' means any person appointed by the Government, by name or by virtue of his office to exercise the powers of the Entertainments Tax Deputy Commissioner under these rules;
  7. 'Entertainments Tax Appellate Deputy Commissioner' means any person appointed by the Government by name or by virtue of his office to exercise the powers of the Entertainments Tax Appellate Deputy Commissioner under these rules;
  8. 'Entertainments Tax Assistant Commissioner' means any person appointed by the Government by name or by virtue of his office to exercise the powers of the Entertainments Tax Assistant Commissioner under these rules;
  9. 'Entertainments Tax Officer' means any officer appointed by the Government by name or by virtue of his office to exercise the powers of an Entertainments Tax Officer under these rules;
  10. 'Form' means a form appended to these rules;
  11. 'Government' means the State Government;
  12. 'Government treasury' means treasury or sub-treasury of the Government;
  13. 'Quarter' means the three months period ending with the last Thursday in the months of March, June, September and December every year commencing from the last Sunday of December, 1983; and
  14. 'Week' means the period commencing from Friday and ending with Thursday. 1
  15. 'Month' means a calendar month;
  16. 'Year' means a calendar year starting from the 1st January and ending on the 31st December.] 1 G.O.Ms.No.483 dated 12-10-1995 has added the clause (o) and (p).
Note :
G.O.Ms.No. 1664 Rev. dt. 12.10.1984 has relettered the then existing clauses "a1, a2, b, bb, bbb, bbbb, bbbbb, c, d, e, f," as "b, c, d, e, f, g, h, i, j, k, l," respectively. Clause (ff) was substituted by clause (m). The then existing clause (g) was omitted. The then existing clause (h) was substituted by clause (n). The aforesaid were made effective from 1-1-1984.
4. Admission to an Entertainment
  In these rules "Admission to an entertainment" and all cognate expressions shall include the admission on payment of a person admitted to one part of a place of entertainment to,
  1. another part thereof subsequently; and
  2. any seat or other accommodation in the place of entertainment.
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