JAYALAKSHMI TALKIES Vs. ASSISTANT COMMERCIAL TAX OFFICER CHIRALA

JUDGEMENT

(1.) All these writ petitions have been heard together as a common question regarding the interpretation of the explanation to S. 4-A of the Andhra Pradesh Entertainment Tax Act (referred to in this judgment as the Act) is involved in these cases. It is sufficient to refer to the facts in W. P. No. 9668/81 in order to appreciate the contentions put forward.

(2.) The petitioner is the proprietor of Jayalakshmi Talkies, Under S. 4 of the Act, it is provided that on each payment for admission to any entertainment, there shall be levied and paid to the State Government , a tax referred to as the entertainments tax calculated at certain rates. S. 4-A provides that in addition to the tax under S. 4, there shall be levied and paid to the State Government a tax calculated at Rs. 6.00 for every show in case of entertainments held within the jurisdiction of any local authority whose population is 50,000 or above and Rs. 4.00 for every show where entertainments are held within the jurisdiction of any local authority whose population exceeds 25,000 but is below 50,000. The explanation to S. 4-A is in the following terms :-

(3.) The contention of the petitioner is that under explanation to S. 4-A of the Act, the population referred to in the Act, is the population according to the last official census, the figures of which have been published. The last official census, the figures of which have been published, is only that of 1971. According to that, the population is less than twenty five thousand and therefore he is entitled to opt for an agreement to compound the tax. He contended that the figures of 1981 census, have not been published and hence the authorities were not justified in taking into account the figures of that census and proceedings on the footing that the population is over 25,000 and issuing a notice to him, that S. 5 has no application. The question therefore for consideration is, whether the authorities are right in taking into account the figures of 1981 census.