Supreme Court · 2007 INSC 972 · Decided 24 September 2007
Entertainment Tax Officer, Madhapur Circle, Hyderabad v. M/S. Hi Tech Theatre, Madhapur, Hyderabad
- Court
- Supreme Court of India
- Citation
- 2007 INSC 972 · [2007] 10 S.C.R. 605
- Case number
- CIVIL APPEAL No. 4491/2007
- Decided
- 24 September 2007
- Bench
- S.B. SINHA, H.S. BEDI (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
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 authority after giving D 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 Act, provided for
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