VENKATESWARA DELUX THEATRE Vs. ENTERTAINMENT TAX OFFICER

JUDGEMENT

(1.) These eight revisions arise under identical set of facts Hence, they are disposed of through a common order. Two cine theatres from Jogipet Village, Medak District, are the petitioners. Both of them have submitted applications in Form-Ill, year after year, for grant of permission under Form-IV and they were accordingly issued. The subject matter of these eight revisions is the rate of tax applicable for the assessment years 1996-97 to 1999-2000.

(2.) For the years referred to above, the petitioners were required to pay the entertainment tax at the rate of 4% treating the population of the village as less than 15,000.

(3.) The petitioners were issued notices, dated 12-03-2001, in exercise of power under Rule 32 of the Andhra Pradesh Entertainment Tax Rules, 1939 (for short 'the Rules') informing them that the population of the Jogipet Village was 15,000 even from the year 1996 and the tax leviable for the-theatres was 5%. They were required to show cause as to why the differential tax shall not be recovered from them. On the ground that the petitioners did not submit any explanation, the respondent herein passed orders demanding the differential tax of 1%. Aggrieved thereby, the petitioners preferred appeals before the appellate authority. The appeals were rejected through similar orders, dated 28-11-2003. Hence, these revision petitions.