Supreme Court of India
Entertainment Tax Officer, Hyderabad v. M/s. Geeta Enterprises
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From the headnote
Andhra Pradesh Entertainments Tax Act, 1939 - s. 5 (6) L - Entertainment tax- Cinema Theatres opted to pay the tax ul c s 5 - Variation of tax in view of upgradation of the local area where they were situated - Demand raised for differential amount after expiry of period of option - Validity of - Held: The demands were not invalid only because they were raised after expiry of the period of option - The authority can vary the tax at any time if there is change in the circumstances caliing for the variation during the period of option - Andhra Pradesh Entertainments Tax Rules, 1939 - r 27 (13).
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