Supreme Court · 2008 INSC 903 · Decided 4 August 2008
Entertainment Tax Officer, Hyderabad v. M/S. Geeta Enterprises
- Court
- Supreme Court of India
- Citation
- 2008 INSC 903 · [2008] 11 S.C.R. 864
- Case number
- CIVIL APPEAL No. 4798/2008
- Decided
- 4 August 2008
- Bench
- A.K. MATHUR, AFTAB ALAM (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
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 The demands were not invalid only because they were raised after expiry of the period of option - The authority can vary the D 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
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