Supreme Court of India
Entertainment Tax Officer, Madhapur Circle, Hyderabad v. M/s. Hi Tech Theatre, Madhapur, Hyderabad
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What the Court ordered
We are of the opinion that it is not necessary for us to go into the aforementioned question.
Judgment, page 5
From the headnote
Andhra Pradesh Entertainment Tax Act, 1939: S.5-Tax payable by cinema owner dependant on gradation of c municipality-Upgradation of municipality-Assessing officer ignorant of upgradation-:-Mistake thereby in computation of tax payable-Held: Mistake can be rectified-Question as to quantum of difference may be determined by appropriate authority after giving opportunity of hearing to assessee-However, assessee not liable to pay any penalty and interest on the said amount. Respondent owner of a cinema theatre was liable to payment of entertainment tax. S. 5 of Andhra Pradesh Entertainment Tax
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