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PART - I
Preliminary
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1.
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Short title and extent
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- These rules may be called the Telangana Entertainments Tax Rules, 1939.
The Madras Entertainments Tax Rules, 1939, published in Fort St. George Gazette,
Extraordinary, dated the 15th July, 1939 as subsequently amended and as in force
in the State of Telangana except in the transferred territories and as amended by
sub-rule(2), shall apply to the said territories with effect on and from the 1st
October, 1958.
Explanation : "Transferred territories" means the territories specified
in sub-section (1) of section 3 of the States Re-organisation Act, 1956 (Central
Act 37 of 1956).
- 1[They shall extend to the whole of the State of Telangana.] 1 G.O.Ms.No. 1783 Rev.
dated 29.9.1958 has inserted this sub-rule and the original rule was re-numbered
as sub-rule(1).
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2.
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Commencement
They shall come into force on the
1st August, 1939.
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3.
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Definitions
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In these rules, unless there is anything
repugnant in the subject or context
- 'The Act' means the Telangana Entertainments Tax Act, 1939.
- 'Commercial Tax Officer' means any person appointed by the Government by name or
by virtue of his office to exercise the powers of Commercial Tax Officer.
- 'Deputy Commercial Tax Officer' means any person appointed by the Entertainments
Tax Deputy Commissioner by name or by virtue of his office to exercise the powers
of Deputy Commercial Tax Officer and includes the Deputy Commercial Tax Officer,
appointed to exercise the powers of an Entertainments Tax Officer, within the limits
of the Hyderabad Municipal Corporation and the Cantonment area of Secunderabad;
- 'Entertainments Tax Commissioner' means the Member of the Board of Revenue or other
officer who is authorised by the Government to exercise the powers of the Entertainments
Tax Commissioner under these rules;
- 'Entertainments Tax Joint Commissioner' means any person appointed by the Government
by name or by virtue of his office to exercise the powers of the Entertainments
Tax Joint Commissioner under these rules;
- 'Entertainments Tax Deputy Commissioner' means any person appointed by the Government,
by name or by virtue of his office to exercise the powers of the Entertainments
Tax Deputy Commissioner under these rules;
- 'Entertainments Tax Appellate Deputy Commissioner' means any person appointed by
the Government by name or by virtue of his office to exercise the powers of the
Entertainments Tax Appellate Deputy Commissioner under these rules;
- 'Entertainments Tax Assistant Commissioner' means any person appointed by the Government
by name or by virtue of his office to exercise the powers of the Entertainments
Tax Assistant Commissioner under these rules;
- 'Entertainments Tax Officer' means any officer appointed by the Government by name
or by virtue of his office to exercise the powers of an Entertainments Tax Officer
under these rules;
- 'Form' means a form appended to these rules;
- 'Government' means the State Government;
- 'Government treasury' means treasury or sub-treasury of the Government;
- 'Quarter' means the three months period ending with the last Thursday in the months
of March, June, September and December every year commencing from the last Sunday
of December, 1983; and
- 'Week' means the period commencing from Friday and ending with Thursday. 1
- 'Month' means a calendar month;
- 'Year' means a calendar year starting from the 1st January and ending on the 31st
December.] 1 G.O.Ms.No.483 dated 12-10-1995 has added the clause (o) and (p).
Note :
G.O.Ms.No. 1664 Rev. dt. 12.10.1984
has relettered the then existing clauses "a1, a2, b, bb, bbb, bbbb, bbbbb,
c, d, e, f," as "b, c, d, e, f, g, h, i, j, k, l," respectively.
Clause (ff) was substituted by clause (m). The then existing clause (g) was omitted.
The then existing clause (h) was substituted by clause (n). The aforesaid were made
effective from 1-1-1984.
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4.
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Admission to an Entertainment
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In these rules "Admission to
an entertainment" and all cognate expressions shall include the admission on
payment of a person admitted to one part of a place of entertainment to,
- another part thereof subsequently; and
- any seat or other accommodation in the place of entertainment.
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PART - II
Payment of Entertainments tax under section 4 of the Act
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5.
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Any proprietor wishing to enter
into an arrangement for the payment of tax in the manner prescribed in sub-section
(2) of section 6 of the Act shall apply to the Entertainments Tax Officer at least
three days before the entertainment in Form I furnishing the details as to the place,
date, time and nature of the Entertainment and also the rates of payment for admission
to it. Except in cases where the Entertainment Tax Officer has by an order in writing
exempted the proprietor from doing so, the application shall be accompanied by the
registers in Form V proposed for use and shall contain the details of particulars
of the colour and serial numbers of printed tickets of all classes proposed for
issue, the tickets of each class being printed in a different colour and bearing
separate serial numbers. The Entertainments Tax Officer may, for sufficient reason
condone the delay in the presentation of the application provided it is presented
atleast twenty four hours prior to the commencement of the entertainment.
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6.
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- The Entertainments Tax Officer shall, if he proposes to sanction the application,
fix the amount and the nature of the security to be furnished by the proprietor
for the proper payment of entertainments tax and the time within which such security
should be furnished.
- "The amount of security deposit so fixed shall be reckoned as the amount of
tax, calculated on the basis pf gross collection capacity pf the theatre, multiplied
by twenty one shows in the case of theatres, located in the Special Grade Municipalities
and twenty two shows in the case of theatres, located in the Selection Grade Municipalities,
Municipal Corporations & Secunderabad Cantonment Area".
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005.
- The security shall be in the form of a deposit in a Government Treasury or cash
or in the form of National Savings Certificates, or of any other similar certificates
or of loan bonds issued by the State or Central Government of appropriate value
or of fixed Deposit certificates or of deposit in Savings Bank Account or by way
of pledge of the property in the land, buildings and the theatre without encumberance
1 (the value of which shall not be less than the amount of tax payable for two weeks).
1 G.O.Ms.No. 794 Rev. Dt. 28.11.1988 has substituted the bracketed words.
- When the security is furnished, the Entertainments Tax Officer shall grant the proprietor
a permit in Form II.
- If at any time the deposit already furnished by a proprietor under sub-rule (1)
is found to be inadequate, it shall be open to the Entertainments Tax Officer by
notice to require the proprietor to make an additional deposit within the time specified
in the notice.
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7.
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Every permit shall be granted personally
to the proprietor and it shall not be transferable. Every such permit issued may
be suspended or cancelled by the Entertainments Tax Officer for contravention of
any of the provisions of the Act or the rules made thereunder or for contravention
of any of the conditions in the permit, provided that no such suspension or cancellation
shall be made unless the permit holder has been given reasonable opportunity to
show cause against such suspension or cancellation.
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8.
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Every proprietor shall intimate
in writing to the Entertainments Tax Officer, every proposed change or variation
in the rates of admission to any category or categories of class or classes or in
the seating capacity, as the case may be, of the place of entertainment, whatever
may be the reason, not less than two days prior to such change. Where the rates
of admission are modified or revised, the tickets bearing the modified or revised
rates shall not be issued until they are intimated in writing to the Entertainment
Tax Officer. The tax as per the revised or modified rates of admission or gross
collection capacity as the case may be, shall be payable for the shows held thereafter.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
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9.
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When a permit is granted, the Entertainments Tax Officer or in his absence from
the headquarters, any other officer, authorized, in his behalf, by the CTO, having
jurisdiction shall impress with the official seal of such Officer all the pages
of the registers in Form V sent by the proprietor along with his application and
return the same to the proprietor. The same procedure shall be adopted in respect
of the registers in Form V that may subsequently be used by the proprietor, and
for this purpose the Entertainment Tax Officer may require the proprietor to forward
to him such registers at such intervals as he may fix. The Entertainments Tax Officer
shall impress his official seal on all the pages of the registers in Form V and
append his dated signature below the seal and only such form should be used by the
proprietor for accounting the tickets sold by him at every show.
Note : G.O.Ms.No. 1664 Rev. Dt. 12.10.1984 has:
- Omitted Part II and the heading "Payment by means of Stamps".
- Substituted Part II and the heading as above.
- Substituted Old Rule 20, Rule 21 and Rule 22 by new Rule 5 to Rule 9 as above.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
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9A.
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- Every Master Cable Operator shall pay Entertainments Tax every month for the number
of connections provided to the subscribers either directly or through the Cable
Operator from his control room at the rates under each category in the Table, given
below, and in the manner specified on or before the 20th day of the immediately
following month :
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Sl. No
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Category
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Local Area
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Rate per Connection Per Month
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1
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A
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Municipal Corporations and Secunderabad Cantonment Area
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Rs. 5/-
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2
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B
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Selection Grade Muncipalities
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Rs. 4/-
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3
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C
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Grade I&II Muncipalities
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Rs. 3/-
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4
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D
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Other Muncipalities
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Rs. 2/-
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5
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E
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Major Gram Panchayats
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Rs.200/-PM (irrespective of No. of connections)
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6
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F
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Minor Gram Panchayats
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Rs.100/-PM (irrespective of No. of connections)
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Amended by GOMsNo 980 Rev(CT-IV)Dept dt 26/7/2006
- The Master Cable Operator shall pay the tax due, into the Government treasury or
by means of crossed cheque or demand draft in favour of the Entertainments Tax Officer.
He shall attach the treasury receipt or crossed cheque or demand draft to the return
to which the tax relates.
Amended by GOMsNo 980 Rev(CT-IV)Dept dt 26/7/2006
- If a cheque given by a Master Cable Operator towards the payment of tax or other
amount due under the Act, is dishonoured for want of adequate financial cover, such
master cable operator shall not be permitted thereafter to make payment by means
of a cheque for such time as the Entertainments Tax Officer or any other authority
concerned. In his discretion considers necessary.
Note:
G.O.Ms.No.867, dated13-10-1997 has substituted this Rule.
Amended by GOMsNo 980 Rev(CT-IV)Dept dt 26/7/2006 and is wef 01/01/2003 vide GOMsNo
1406 Revenue(CT-IV) dt 03/11/2007
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9B.
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Master Cable Operator to obtain licence
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- Every Master Cable Operator liable to pay tax under sub-section (1) of section 15A
with a master control room seeking licence under Section 15B of the Act shall make
an application for issue of licence in Form IV A, to the Entertainments Tax Officer
of the area or any Officer authorized by the Government under Clause (i) of Rule
3 of Telangana Entertainments Tax Rules, 1939, of the area concerned within thirty
days of the commencement of the cable service duly furnishing the details of area
covered by the cable T.V. Network services provided by him, number of connections
given, to the subscribers, either directly or through the cable operator from his
control room with names and addresses of the subscribers, amount of subscription
fee charged, amount of tax payble etc.,
- Every application for licence shall be accompanied by a receipt from a Government
Treasury or Demand Draft in favour of the Entertainment Tax Officers or any Officer
authorized by the Government under Clause (i) of Rule 3 of Telangana Entertainments
Tax Rules, 1939 of the area concerned for Rs. 100/- payble before 31st January of
the year.
Provided that in the case of Master Cable Operator who is already providing cable
services prior to the 1st January, 2003 shall make an application within thirty
days from the date of publication of this notification in the Gazette for a licence
with the above said details.
- Every Master Cable Operator who is seeking licence under Section 15
- for a master control room shall deposit an amount at the rates specified under Section
15-C in the form of fixed deposit in a Nationalized Bank or in the shape of National
Savings Certificate from a Post Office drawn in the name of the licensing authority.
- The Entertainment Tax Officer or any Officer authorized by the Government under
Clause (i) of Rule 3 of Telangana Entertainments Tax Rules, 1939, receiving the
application shall, if he is satisfied after making such enquiry as he considers
necessary, that the application is bonafied and the particulars contained therein
are correct and complete, issue the licence to the applicant in Form IV-B, The license
issued under this sub-rule shall be valid till the completion of the year.
- Every Master Cable Operator to whom a license is issued under sub-rule (2) and who
intends to continue cable T.V. Network during the subsequent year or years shall
file an application in Form IV-A within thirty days from the commencement of every
year for renewal of the license and shall pay a fee of Rs.100/- towards renewal
of license.
- The license granted under sub-rule(2) shall be kept in a conspicuous place by the
proprietor from where he provides the cable services.
- If any proprietor of the Master Cable T.V. Network fails to apply for license or
continues to give cable service without license, he shall be liable to pay penalty
equivalent to Rs.1000/- (Rupees one thousand only) or Rs.100/-(Rupees one hundred
only) for each day of default subject to a maximum of Rs.5000/- (Rupees one thousand
only) per month in addition to tax due provided that before levying such penalty
the proprietor of the Master Cable T.V. Network shall be given a reasonable opportunity
of being heard.
Note:
Cable Operator to obtain 1[ license] 1 G.O.Ms.No.867, dated13-10-1997 has substituted
this for the word "permit". Rule Amended by GOMsNo 980 Rev(CT-IV)Dept dt 26/7/2006
and is wef 01/01/2003 vide GOMsNo 1406 Revenue(CT-IV) dt 03/11/2007
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9C.
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- Whenever the proprietor of the Cable T.V. Network fixes an amplifier or extends
the area covered by Cable T.V. Network by adding cable or by any other means shall
inform the Entertainments Tax officer, or any Officer, notified by the Government
under Clause (i) of Rule 3 of Telangana Entertainment Tax Rules, 1939 in the Statement
prescribed in the monthly return in Form VI A filed by him, the details of the additional
equipment introduced, territorial area over which he is extending the Cable T.V.
Network and the number of additional subscribers to whom connections are given.
- If any proprietor of the Cable T.V. Network fails to comply with the above sub-rule
(1) he shall be liable to pay by way of penalty not exceeding an amount of Rs.1000/-
(Rupees one thousand) in addition to the tax due. Provided that before levying such
penalty the Entertainments Tax Officer or any Officer, notified by the Government
under Clause (i) of Rule 3 of Telangana Entertainment Tax Rules, 1939 shall give
the proprietor a reasonable opportunity of being heard.
Amended by GOMsNo 980 Rev(CT-IV)Dept dt 26/7/2006 and is wef 01/01/2003 vide GOMsNo
1406 Revenue(CT-IV) dt 03/11/2007
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9D.
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Every proprietor of the Cable T.V. Network shall issue a
receipt in Form XV to the subscriber indicating collection of the subscription amount
from the subscriber and the receipt shall be maintained in duplicate, a copy of
which shall be made available to the Entertainment Tax Officer for inspection.
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9E.
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- If any connection given to a subscriber is discontinued at the request of the subscriber
or due to any other reason the proprietor of the Cable T.V. Network shall intimate
the details of such disconnections in the Statement prescribed in monthly return
in Form VI-C filed by him every month.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
- If the proprietor of the Cable T.V. Network fails to inform the above position,
he shall be liable to pay the tax due to be paid by the proprietor for that connection
for the period during which the information was not given as if the connection was
in force.
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10.
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Tickets shall be Numbered Serially
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The tickets shall be 1 (printed in Telugu language and) serially numbered and they
shall run on consecutively from performance to performance until the series is completed.
Explanation: For the purpose of this rule, a series of tickets shall contain the
number of tickets from 1 to 1,00,000 and each such series of tickets shall be distinguished
by one or more letters of the alphabet. 1
G.O.Ms.No.755 Rev. dt. 30.6.1986 has inserted the bracketed words.
G.O.Ms.No. 1664 Rev. Dt. 12.10.1984 has renumbered old rule 23 as rule 10.
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11.
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Tickets for Lower and Higher Classes should be shown separately
in the Register
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Tickets for payment of the difference in the case of admission from a lower class
to a higher class shall also be serially numbered in the manner specified in rule
10 and these tickets shall be shown separately in the register of tickets in Form:
V.
G.O.Ms.No. 1664 Rev. dt. 12.10.1984 has substituted old rule 24 as rule 11.
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12.
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Security liable for forfeiture or adjustment towards tax
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The security furnished under rule 6 shall be maintained in full so long as the permit
continues to be in force and shall be liable to forfeiture if the returns are not
furnished on the due date along with the receipt for the tax or if the returns are
found to be inaccurate. The security shall also, in the event of default, be liable
to adjustment towards the tax, penalty on any other amount due at anytime 1( after
giving the proprietor a reasonable opportunity to show cause against such adjustment).
1 G.O.Ms.No. 794 Rev. dt. 28.11.1988 has substituted the bracketed words.
G.O.Ms.No. 1664 Rev. dt. 12.10.1984 has substituted the old rule 25 as rule 12.
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13.
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Proprietor to keep correct and complete Account
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- The proprietor shall keep correct and complete account in Form V in respect of all
shows held every day. The number of tickets of each class issued and sold for each
show and the amount received for such tickets should be entered. These entries shall
be written up and the account closed within 1 (ninety minutes) of the time notified
for the commencement of the show. This account and the tickets remaining in stock
shall be shown to the inspecting officer along with other connected records for
verification when demanded. Full facilities shall be afforded to the inspecting
officer to check the correctness of the records by counting the number of spectators
in the auditorium during any show. 1 G.O.Ms.No.794 Rev. dt. 28.11.1988 has substituted
this for the expression "Sixty minutes".
- The proprietor shall keep a register showing the actual number of shows held by
him in Form VI. The entries shall be made in respect of each show and the accounts
closed within forty five minutes of the time notified for the commencement of the
show.
- The proprietor shall pay the tax due into a Government Treasury or to the Entertainments
Tax Officer. He shall attach the treasury receipt or cash receipt or crossed cheque
or demand draft to the return to which the tax relates.
- If a cheque sent by a proprietor towards the payment of tax or other amount due
under the Act is dishonored for want of adequate financial cover, such proprietor
shall not thereafter be permitted to make payment by means of a cheque for such
time as the Entertainments Tax Officer or any other authority concerned, in his
discretion considers it necessary;
Note:
G.O.Ms.No. 1664 Rev. dt. 12.10.1984 has substituted old Rule 26 as Rule13.
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13A.
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The Cable Operator to keep correct and complete account
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The Master Cable Operator shall maintain a Register in Form VA showing the number
of connections upto the month, number of connections given during the month, total
number of connections, names and addresses of the subscribers and the amounts collected
as contribution or subscription for cable services provided, the amount of tax payable
and the connection charges or any other charges collected in any manner, whatsoever
to the Entertainment Tax Officer or any officer, notified by the Government under
clause (i) of the Rule 3 of the Telangana Entertainments Tax Rules 1939, of the
area concerned.
Note:
G.O.Ms.No.483, Rev., dated 12-10-1995 has added this Rule.
Amended by GOMsNo 980 Rev(CT-IV)Dept dt 26/7/2006 and is wef 01/01/2003 vide GOMsNo
1406 Revenue(CT-IV) dt 03/11/2007
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14.
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Entertainment Tax Officer defined
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The authority who can exercise the power of assessment and re-assessment under section
9 and section 9A of the Act shall be the Entertainments Tax Officer, having jurisdiction
over the place of Entertainments: Provided that any Entertainments Tax Assistant
Commissioner or any Commercial Tax Officer specifically authorized by the Entertainment
Tax Joint Commissioner or any Deputy Commercial Tax Officer specifically authorized
by the Entertainments Tax Deputy Commissioner may also exercise the powers of assessment
and re-assessment under section 9 and section 9A.
Note: G.O.Ms.No.1664 Rev. dt. 12.10.1984 has renumbered old Rule
26A as Rule 14.
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15.
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Submission of Returns by Proprietor
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Every proprietor shall submit to the assessing authority, a return in Form VI for
each week not later than Monday immediately following the week to which it related
showing the details of the number of shows conducted during the previous week. Along
with the return he shall also submit the extract of register in Form V for each
week showing the number of persons admitted into the place of entertainment, gross
amount collected for each class of admission for each show.
Note:
G.O.Ms.No.1664 Rev. dt. 12.10.1984 has substituted old Rule 26B as Rule15.
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15A.
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Submission of Returns by Cable Operator
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- Every Master Cable Operator shall submit to the assessing authority, a return in
Form VI A for each month on or before 20th day of the immediate following the month
to which it relates along with extract of Form VA showing the details of number
of connections given in the preceding month and the total number of subscribers.
- If no return is submitted or if the return submitted appears to the assessing authority
to be incorrect or incomplete, the assessing authority shall, after making such
enquiry as he considers necessary, assess to the best of his judgment, the amount
of tax payable by the Master Cable Operator under the Act and the Rules made there
under for each month or for such period less than a month, as may be considered
necessary by the said authority, after giving the Master Cable Operator of providing
the correctness of any return submitted by him or that no return was due from him.
Note:
G.O.Ms.No.483, Rev., dated 12-10-1995 has added this Rule.
Cable Operator is substituted by Master Cable Operator by GOMsNo 1119 Revenue(CT.II)Dept
dt 21/08/2007 and it is wef 01/01/2003 vide GOMsNo1406 Rev(CT-IV)dt 03/11/2007
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16.
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Self Assessment on the basis of the return
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If a return in Form-VIA or Form-VIB, as the case may be, has been filed by the proprietor
within the prescribed time along with proof of payment of tax due thereon and the
return, so filed, is found to be complete and correct, it shall be accepted as self-assessment,
for such period, subject to adjustment of any arithmetical error apparent from the
said return.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
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16A.
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Final Assessment on the Basis of the Returns Submitted by Cable Operator
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- If a return in Form VI C has been filed by the Master Cable Operator within the
prescribed time along with proof of payment of tax due there on and the return so
filed is found to be completed and correct, it shall be accepted as a self-assessment,
for such period, subject to adjustment of any arithmetical error apparent from the
said return.
- Every proprietor or Master cable operator, as the case may be, shall be deemed to
have been assessed to tax, based on the return or returns filed by him, if no assessment
is made within a period of four years from the date of filing of return or returns.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005 Cable Operator is substituted
by Master Cable Operator by GOMsNo 1119 Revenue(CT.II)Dept dt 21/08/2007 and it
is wef 01/01/2003 vide GOMsNo1406 Rev(CT-IV)dt 03/11/2007
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16B.
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For the purpose of calculation of Entertainment Tax due under Section 4(1), of the
Act, the tax free maintenance charges, permitted to be collected by the Government
from time to time, shall be excluded from the total collection, made by way of sales
of tickets, issued for admission. In determining the tax payable on the net collection,
arrived after deducting the tax free maintenance charges, the following formula
shall be applied. Rate of Tax X net collection/100+Rate of Tax
Ex. In a case of an A.C. Theatre, where
100 tickets, each priced at Rs.40/- are sold per show and where the total collection
made by sale of tickets for admission to the entertainment is Rs.4000/-(Rs.40 X
100) and the amount of tax free maintenance charges are Rs.200/-(Rs.2 X 100), the
tax at the rate of 20% shall be calculated as follows.
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i).
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Amount collected for admission on 100 tickets
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Rs. 40.00 X 100 = Rs.4000/-
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ii).
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Less Tax Fee Maintenance Charges
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Rs. 2.00 X 100 = Rs. 200/-
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iii).
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Net Amount collected on admission(inclusive of Entertainment Tax)
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Rs.3800.00
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iv).
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Tax element in the net amount at item(3)
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:
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Rs.20 X 3800/100+20
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v).
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Tax payable
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:
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Rs.633.00(per show)
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Note:
Inserted by G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
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17.
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Procedure when no return is submitted or an incorrect or incomplete
return is submitted by the Proprietor
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If no return or returns are submitted or if the return or returns, submitted appear
to the assessing authority to be incorrect or incomplete, the assessing authority
shall, after making such scrutiny or enquiry as he considers necessary, assess to
the best of his judgment, the amount of tax payable by the proprietor under the
Act for any period, as may be considered necessary by the said authority, after
giving the proprietor a reasonable opportunity of being heard.
Note:
G.O.Ms.No.1664 Rev. dt. 12.10.1984 has renumbered old Rule 26D as Rule 17.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
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18.
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Recovery of tax due from the Proprietor
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If, on assessment, made for any period, the assessing authority may consider necessary
any tax is found to be due from the proprietor, after deducting the tax or taxes
paid by him, the assessing authority shall serve on the proprietor a notice in Form
`A` and the proprietor shall pay the sum demanded in the notice within such time
and in such manner as may be specified therein. If, however, any refund of tax is
found to be due to the proprietor, the assessing authority shall serve on him a
notice in Form `B`.
Note:
G.O.Ms.No.1664 Rev. dt. 12-10-1984 has renumbered old Rule 26E as Rule 18.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
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19.
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Price for admission shall be printed on the tickets
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The proprietor shall not issue or cause or permit to be issued any ticket being
a ticket authorising any person to be admitted to the entertainment unless the price
of admission is legibly printed or otherwise marked on such a ticket 1 (including
the complementary ticket). 1 G.O.Ms.No. 794, Rev. dt. 28.11.1988 has added the bracketed
words.
Note:
G.O.Ms.No. 1664 Rev. dt.12.10.1984 has renumbered old Rule 27 as Rule 19.
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20.
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Rounding off of tax
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In determining the amount of tax payable under section 4 of the Act, where such
amount contains part of a rupee consisting of paise, then if such part is fifty
paise or more it shall be increased to one rupee and if such part is less than fifty
paise, it shall be ignored.
G.O.Ms.No. 1664 Rev. dt. 12-10-1984 has renumbered old Rule 27A as Rule 20.
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20A.
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Interest on tax or penalty, if not paid by Proprietor in time
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If the proprietor fails to pay the amount of tax, payable as required under Section
4 or 4-A of the Act on the due date or if the tax assessed or penalty levied is
not paid by any proprietor within the specified time therefor in the notice of demand
or in any provision of the Act or rule made thereunder, he shall pay, in addition
to the amount of such tax or penalty, interest at the rate of one percent per month
for the period of delay of payment.
G.O.Ms.No. 894 Rev. dt. 25-07-1985 has inserted this Rule.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
|
|
20B.
|
Interest on Tax or penalty, if not paid by the Cable Operator in
time
|
|
|
If the Master Cable Operator fails to pay the amount of tax, payable as required
under the Act, and rules made thereunder on the due date or if the tax assessed
or penalty levied is not paid by any Master Cable Operator within the specified
time therefor in the notice of demand or in any provision of the Act, or rule made
thereunder, he shall pay, in addition to the amount of such tax or penalty, interest
at the rate of one percent per month for the period of delay of payment.
G.O.Ms.No. 483, dt. 12-10-1995 has added this Rule.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
Cable Operator is substituted by Master Cable Operator by GOMsNo 1119 Revenue(CT.II)Dept
dt 21/08/2007 and it is wef 01/01/2003 vide GOMsNo1406 Rev(CT-IV)dt 03/11/2007
|
|
21.
|
Seating capacity shall not be exceeded
|
|
|
- The proprietor shall not admit or cause or permit to be admitted to the entertainment
or permit any person to be in a place of entertainment in excess of the seating
capacity of any class of admission.
- Where the number of persons found in any class of admission in a place of entertainment
is in excess of the seating capacity of that class, such number of persons found
is excess in that class, such number of persons found in excess in that class shall
be deemed to have been either admitted to the entertainment or permitted to be in
the place of entertainment by the proprietor after receiving the payment from them
for admission and the proprietor shall be liable to pay the entertainments tax due
on such payments, deeming the same as excess collection or excess gross collection
capacity of the show as the case may be and shall also be liable to pay the penalty
provided under rule 56;
G.O.Ms.No.1664 Rev. dt. 12.10.1984 has omitted old Rule 28 and substituted Rule
29.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
|
|
22.
|
Proprietor shall keep a register showing the number of persons
admitted and gross amount collected
|
|
|
The proprietor shall keep a register in Form V showing the number of persons admitted
into the place of entertainment and the gross amount collected for each class of
admission for each show.
G.O.Ms.No.1664 Rev. dt. 12-10-1984 has omitted old Rule 29A and substituted Rule
30.
|
|
23.
|
Procedure in maintaining the above Register
|
|
|
Each of the pages relating to the register in Form V showing the number of persons
admitted into the place of entertainment and the gross amount collected for each
class of admission for each show.
Old Rule 30A was renumbered as Rule 23 and in the rule so renumbered for the expression
"Form II" the expression "Form V" was substituted.
|
|
24.
|
Proprietor shall produce the books and records when called for
|
|
|
The proprietor shall, at all reasonable times, on demand by the Entertainments Tax
Officer or any Officer of the Commercial Taxes Department not below the rank of
an Assistant Commercial Tax Officer produce or cause to be produced before that
officer all books and records kept by the proprietor in connection with any entertainment
and all tickets and all portions of tickets for the time being in his possession
and shall allow that officer to inspect and take and account of the same or to remove
the same for the purpose of examination or enquiry.
G.O.Ms.No.1664 Rev. dt. 12-10-1984 has substituted old Rule 31.
|
|
25.
|
Permit issued by the Entertainments Tax Officer shall be hung in
a conspicuous place
|
|
|
The permit shall be hung in a conspicuous place and produced before Inspecting Officers
on demand.
G.O.Ms.No.1664 Rev. dt. 12-10-1984 has renumbered old Rule 32 as Rule 25.
|
|
|
|
|
|
PART - III
Payment of Entertainment tax under section 4(1-A) of the Act.
|
|
26.
|
All rules in Part II which are not inconsistent with the
rules under this part shall apply mutatis mutandis to this part.
|
|
27.
|
Application for permit under section 4(1A) and procedure for its
issue
|
|
|
|
1).
|
The prescribed authority for the purpose of permitting the proprietor, who is required
to pay tax under section 4(1-A), shall be the Entertainments Tax Officer, having
jurisdiction over the place of entertainment.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
|
|
2).
|
Every proprietor who is required to pay tax under section 4(1-A), shall apply to
the Entertainment Tax Officer, in Form-III furnishing all the information required
therein atleast seven days prior to the commencement of the week from which he desires
to make such payment. Provided that the Entertainments Tax Officer may, for special
reasons, admit an APPLICATION, if such APPLICATION is presented at least twenty
four hours prior to the commencement of the entertainment.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
|
|
3).
|
If the Entertainment Tax Officer on verification of the particulars furnished 1
(***) finds that the information contained in the application is not correct and
complete which in his opinion renders the proprietor ineligible, he may reject the
application, provided no such rejection shall be made without giving the proprietor
an opportunity of being heard. 1 G.O.Ms.No. 794 Rev. dated 28.11.1988 has deleted
the words "and the eligibility of the applicant for payment of tax under sub-section
(1) of Section 5 of the Act".
|
|
4).
|
The Entertainments Tax Officer shall, after satisfying himself 1 [that the particulars
furnished in the application are correct] determine the amount and the nature of
security to be furnished by the proprietor for the proper payment of the tax and
the time within which such security be furnished as specified in Rule 6. 1 G.O.Ms.No.794
Rev. dated 28.11.1988 has substituted the bracketed words.
|
|
5).
|
After the security is furnished, the Entertainments Tax Officer shall grant the
proprietor a permit in Form IV. The proprietor shall thereafter pay the amount of
tax as indicated therein.
|
|
6).
|
The proprietor shall keep true and correct accounts in the manner specified in the
permit in Form IV, and shall also abide by and comply with all the conditions specified
therein.
|
|
7).
|
The proprietor shall keep a correct and complete account in Form V in respect of
all shows held every day.
|
|
8).
|
Any correction made in the permit shall not be valid unless such correction is ordered
and attested by the Entertainments Tax Officer.
|
|
9).
|
The tax for each week shall be paid into the Government Treasury or to the Entertainments
Tax Officer either in cash or by means of crossed cheque or demand draft in favour
of the Entertainments Tax Officer on the Monday immediately following the week to
which the tax relates or on the next working day, if Monday happens to be a Public
Holiday. The treasury receipt or crossed cheque or demand draft in proof of payment,
shall be submitted to the Entertainments Tax Officer along with a return in Form
VI containing the information regarding the number of shows held and the details
of films exhibited. The proprietor shall also submit the extract of register in
Form V for each week showing the number of persons admitted into the place of entertainment,
gross amount collected for each class of admission for each show.
|
|
9A).
|
For the purpose of calculation of Entertainment Tax due under Section 4(1-A), the
tax free maintenance charges permitted to be collected by the Government from time
to time, shall be excluded from the gross collection capacity. In determining the
tax payable on the gross collection capacity after deducting the tax free maintenance
charges the following formula shall be applied:
Rate of tax X (gross collection capacity – tax free maintenance charges) 100 + Rate
of tax
Example: In a case of a touring theatre in a Gram Panchayat with
a weekly gross collection capacity of Rs.10,500/ (for 7 shows, prescribed for a
week), having sold notuionally 700 tickets, each priced at Rs. 15/-, as per the
approved seating capacity (Total unmber of tickets as per the seating capacity X
the number of shows prescribed) and with a permission to collect tax free maintenance
charges at the rate of Rs.1/-, the tax payable by the theatre at the rate of five
percent of the gross collection capacity shall be worked out as shown below:-
|
|
|
|
i).
|
Amount collected on 700 tickets in a week
|
=
|
Rs. 10,500/-
|
|
ii).
|
Less Tax free maintenance charge (Rs. 1 X 700)
|
=
|
Rs. 700/-
|
|
iii).
|
Net amount collected
|
=
|
Rs.9,800/-
|
|
iv).
|
Tax element
|
=
|
Rs. % X 9800/100+5
|
|
|
|
|
Rs.466.67
|
|
|
|
Inserted by G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
|
|
10).
|
1[(a)The proprietor shall intimate in writing to the Entertainments Tax Officer,
every proposed change or variation in the gross collection capacity of the place
of entertainment either by virtue of any modification or revision of the rate or
rates of admission or any change in the accommodation or class or classes of accommodation
as approved by the Competent Authority 2[ not less than two days] prior to such
change. (b) Where the rates of admission are modified or revised, the tickets bearing
the modified or revised rates shall not be issued until they are intimated in writing
to the Entertainments Tax Officer. (c) If the revised or modified gross collection
capacity results in increase over the existing gross collection capacity, the tax
as per the revised or modified gross collection capacity shall be payable for the
shows held after such change as approved by the Competent Authority. (d) (i)If the
revised or the modified gross collection capacity results in decrease over the existing
gross collection capacity, the proprietor shall continue to pay the amount of tax
payable under section 5 of the Act before such revision or modification till the
end of the financial year in which change has taken place. (ii) The tax as per the
revised or modified gross collection capacity which resulted in decrease over the
existing gross collection capacity shall be payable only after the agreement or
option under which the proprietor was paying tax expires at the end of the financial
year. 1 G.O.Ms.No.794 Rev. dated 28-11-1988 has substituted this sub-rule. 2 G.O.Ms.No.
794 Rev. dated 28.11.1988 has substituted this for the expression "not less than
fifteen days".
|
|
11).
|
The tickets of all classes proposed for issue shall be printed in accordance with
the provisions of rules 5, 10 and 11.
|
|
12).
|
The proprietor, who has been permitted to pay tax under section 4(1-A) of the
Act, may after giving fifteen days notice to the Entertainments Tax Officer apply
to him for permission to pay such tax for the succeeding financial year also provided
that the Entertainments Tax Officer may for sufficient reasons condone the delay
in filing the application for renewal of his permit if it is presented atleast twenty
four hours before the expiry of the financial year. 1[Provided further that the
Commercial Tax Officer may for sufficient reasons to be recorded in writing condone
the delay in filing application for renewal of his permit for a period not exceeding
eight weeks from the ending of the financial year and subject to the condition that
the proprietor pays the amount of tax every week under section 5 as fixed by the
Commercial Tax Officer for the extended period].
1 G.O.Ms.No. 347 Rev. dated 3.4.1985 has added this proviso to sub-rule (12) of
Rule 27. Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
|
|
13).
|
The Entertainments Tax Officer may revise the amount of tax payable by the proprietor
under section 4(1A) of the Act at any time if there is an increase in the gross
collection capacity per show in respect of the place of entertainment by virtue
of upward revision of the rate or the rates of payment for admission therein or
of the seating capacity or accommodation thereof or where the local area, in respect
of which permission is granted is upgraded or if it is found for any reason that
the amount of tax has been fixed lower than the correct amount.
Amended as per G.O.Ms.No. 1654 Rev(CT IV). Dt.22.09.2005
|
|
|
|
|
|
|
PART - IV
Payment of Tax under section 4-A of the Act
|
|
28.
|
Security to be furnished by the proprietor
|
|
|
The entertainment Tax Officer shall, while issuing a permit under Rule 6 or 27,
as the case may be, fix the amount and nature of security to be furnished by the
proprietor for the proper payment of tax payable under section 4A and the time within
which such security shall be furnished.
G.O.Ms.No.1664 Rev. dated 12-10-84 has renumbered old Rule 43A as "Rule 28
|
|
29.
|
Security liable for adjustment towards tax due
|
|
|
The security furnished under Rule 28 shall be maintained in full and shall, in the
event of default, be liable to adjustment towards the tax due under section 4A at
any time 1 [after giving the proprietor a reasonable opportunity to show cause against
such adjustment] 1 G.O.Ms.No.794, Rev. dated 28-11-1988 has substituted the bracketed
words.
G.O.Ms.No.1664 Rev. dated 12-10-84 has substituted old Rule 43B by "Rule 29".
|
|
30.
|
Mode of Payment of Tax
|
|
|
The proprietor shall pay the tax due under Section 4A along with the tax due under
Section 4 or the amount of tax payable under Section 5 into the Government treasury
or to the Entertainments Tax Officer either in cash or by means of crossed cheque
or demand draft in favour of the Entertainments Tax Officer. He shall attach the
treasury receipt or cash receipt or crossed cheque or demand draft to the return
to which the tax relates.
G.O.Ms.No.1664 Rev. dated 12-10-84 has substituted old Rule 43C by Rule 30.
|
|
|
|
|
|
PART - V
Escaped Assessments, Rectification of Mistakes
|
|
31.
|
Limitation for Assessment of Escaped Assessment
|
|
|
- Where for any reason any entertainment show has escaped assessment to tax under
Section 4 or Section 4A of the Act, the Entertainments Tax Officer may within a
period of six years from the expiry of the period to which the tax relates, take
action under sub-section 9A of the Act.
- Where, for any reason, any entertainment show has been assessed to tax at a rate
lower than the rate at which it is assessable under section 4 or section 4A of the
Act, the Entertainment Tax Officer may, within a period of six years from the expiry
of the period to which the tax relates, take action under sub-section (2) of section
9A of the Act.
|
|
32.
|
Clerical or Arithmetical mistakes may be rectified by Entertainment Tax Officer
|
|
|
- The Entertainments Tax Officer or any appellate or revision authority may, at any
time within four years from the date of any order passed by him, rectify any clerical
or arithmetical mistake apparent from the record. Provided that no such rectification
which has the effect of enhancement of tax or any other amount shall be made unless
the authority concerned has given notice to the proprietor of his intention to do
so and has allowed him a reasonable opportunity of being heard.
- Where such rectification has the effect of reducing the tax or any other amount,
the Entertainments Tax Officer shall make any refund which may be due to the proprietor.
- Where any such rectification has the effect of enhancing the tax or any other amount,
the Entertainment Tax Officer shall serve on the proprietor a revised notice in
Form A and thereupon the provisions of the Act and these rules shall apply as if
such notice has been served in the first instance.
G.O.Ms.No.1664 Rev. dated 12.10.84 has substituted Rule 32 for the old Rule 43D.
|
|
|
|
|
|
|
|
|
33.
|
Powers of the Government to grant exemption
|
|
|
- The Government, under section 8 of the Act may grant exemption when they are satisfied
:- that the entertainment is of exceptional educational, social artistic, cultural
or scientific value; (1-A)1[that the entertainment is a film produced or exhibited
by or under the authority of the Government of India or the State Government or
under the auspices of the Director of Film Festivals, the National or State Film
Development Corporation]. 1 G.O.Ms.No. 893 Rev. dated 26-7-1976 has added this sub-rule
after sub-rule (1).
- That the entertainment is one which has won an International, National or a State
Award instituted by a Government or granted by an International or National Film
Festival of Standing.
- That the entertainment is generally educational, cultural, scientific and artistic
in character, the object being always to raise the qualitative and technical standards
of film in India and also to create large body of discriminating cinemagoers and
conducted by any registered Film Societies or Associations and affiliated to the
Federation of Film Societies of India.
G.O.Ms.No.1664 Rev. dated 12-10-1984 " has renumbered old Rule 44 as Rule 33.
|
|
34.
|
Application for Grant of Exemption
|
|
|
- Any application for grant of an exemption under section 8 of the Act shall be in
duplicate and shall be presented to the Secretary to Government, Revenue Department.
Such application shall be accompanied by a treasury receipt of Rs.50. The application
shall also contain an undertaking that the rate of admission fee to such an entertainment
shall not exceed 1[ fifty five percent] of the existing notified rates of admissions
of each class of the theatre in which the film is proposed to be screened. 1 G.O.Ms.No.
907 Rev. dt 19.10.1990 has substituted this for the words "fifty percent".
- The Government, for the purpose of satisfying themselves that the entertainment
in respect of which an application for exemption is made under sub-rule(1) is eligible
for such exemption, may constitute a Committee to view the said entertainment and
report its view to the Government.
- The Government for the purpose of satisfying themselves that the entertainment in
respect of which an application for exemption is made is eligible for such exemption,
may require the applicant to screen the said entertainment before the committee
constituted for the purpose, at such place, and at such time, as may be informed,
by the Government.
G.O.Ms.No. 1664 Rev. dated 12.10.1984 has renumbered old Rule 45 as Rule 34.
|
|
35.
|
Procedure in the case of Special Exemption under section 8
|
|
|
Where a special order has been issued under section 8 of the Act, exempting any
entertainment or class of entertainments falling within a specified description,
from liability to the entertainments tax, the proprietor shall apply to the Entertainments
Tax Officer in the case of an entertainment within the limits of the Hyderabad Municipal
Corporation or the Cantonment area of Secunderabad, and in all other cases to the
Deputy Commercial Tax Officer concerned, and obtain a certificate of exemption in
Form VII and comply with the conditions specified therein and in the special order
aforesaid granting exemption. Such application shall be accompanied by a crossed
cheque drawn in favour of the Entertainments Tax Officer, or by a Treasury receipt
for Rs.5. The Entertainments Tax Officer, or the Deputy Commercial Tax Officer appointed
as Entertainments Tax Officer for the Hyderabad Municipal Corporation and the Cantonment
area of Secunderabad, as the case may be, may in his discretion, require the proprietor
to furnish such security as he considers necessary: Provided that the officers aforesaid
may, in their discretion, accept an application presented at shorter notice or after
the entertainment has been held or may dispense with an application altogether if
they are satisfied that the entertainment is eligible for exemption from liability
to the tax under the general orders of the Government.
G.O.Ms.No. 1664 Rev. dated 12.10.1984 has renumbered old Rule 45A as Rule 35 and
in that rule, for the expression "Form XI" the expression "Form VII" was substituted.
|
|
36.
|
Tickets for exempted entertainments shall be stamped with the seal
of the Entertainments Tax Officer
|
|
|
All tickets proposed to be issued in respect of entertainments exempted under section
8 of the Act, shall be got stamped with the official seal of the Entertainment Tax
Officer concerned.
G.O.Ms.No.1664 Rev. dated 12.10.1984 has renumbered old Rule 45B as Rule 36 and
in that rule the expression "and complimentary tickets" was omitted.
|
|
37.
|
Certificate of Exemption shall be hung in a conspicuous place and
produced when demanded
|
|
|
The certificate referred to in rule 35 shall be hung in a conspicuous place and
produced before Inspecting Officer on demand.
G.O.Ms.No.1664 Rev. dated 12-10-1984 has renumbered old Rule 46 as Rule 37 and in
that rule the expression "Rule 45A" the expression "Rule 35" was substituted. The
said notification omitted Rule 47.
|
|
|
|
|
|
PART - VII
Appeals & Revisions
|
|
38.
|
Appeals and the procedure to be followed
|
|
|
- Subject to the provisions of section 9B; any persons aggrieved by an order passed
or proceeding recorded by an Entertainments Tax Officer or by any other authority
below the rank of Entertainments Tax Appellate Deputy Commissioner may, within thirty
days from the date on which the order or the proceeding was served on him, appeal
to the Entertainments Tax Appellate Deputy Commissioner having jurisdiction over
the place of entertainment; Provided that the Entertainments Tax Appellate Deputy
Commissioner may admit an appeal preferred after the period of thirty days aforesaid
if the is satisfied that the appellant had sufficient cause for not preferring the
appeal within that period; Provided further that the Entertainments Tax Commissioner
may either suo motu or on application for reasons to be recorded in writing, transfer
an appeal pending before an Entertainments Tax Appellate Deputy Commissioner to
another Entertainments Tax Appellate Deputy Commissioner; Provided also that the
order of transfer shall be communicated to the appellant, to every person affected
by the order, the authority against whose orders the appeal was preferred and to
the Entertainments Tax Appellate Deputy Commissioner, as the case may be.
-
- Every such appeal shall be in Form IX and verified in the manner specified in the
rules.
- It shall be in duplicate.
- It shall be accompanied by a treasury receipt in support of having paid the fee
calculated at the rate of one percent of the disputed tax subject to a maximum of
fifty rupees, in case of appeal against assessment and in other cases by court fee
stamps of the value of three rupees affixed to one of the copies.
- The appeal may be sent to the Entertainments Tax Appellate Deputy Commissioner by
registered post or be presented to that authority or to such officer as the Appellate
Authority may appoint in this behalf by the Appellant or by his authorized agent
or a legal practitioner.
- The Appellate Authority shall, after giving appellant a reasonable opportunity of
being heard, pass orders as laid down in sub-section (5) of section 9B.
- In case where stay of collection of tax under dispute is refused by the Entertainments
Tax Appellate Deputy Commissioner under sub-section (3) of section 9B, the appellant
may prefer a revision petition to the Entertainments Tax Joint Commissioner within
thirty days from the date of the order of such refusal. Provided that the Entertainments
Tax Joint Commissioner may admit the revision petition preferred after the period
of thirty days aforesaid if he is satisfied that the appellant had sufficient cause
for not preferring the revision petition within that period.
-
- Every application under sub-section (3) or sub-section (4) of section 9B shall be
in Form X and shall be verified in the manner specified therein.
- It shall be in duplicate and one of the copies shall be affixed with court fee stamp
of the value of three rupees.
G.O.Ms.No.1664, Rev(s)., dated 12-10-1984 has inserted Rule 38.
|
|
39.
|
Subordinate authorities mentioned in section 9A specified
|
|
|
- For the purpose of the exercise of the powers of the nature referred to in Section
9A, the authorities specified in column (1) of the Table below shall be deemed to
be subordinate to the authorities specified in the corresponding entry in column
(2) thereof.
|
|
(1)
|
|
(2)
|
|
1.
|
Entertainment Tax Joint Commissioner
|
1.
|
Entertainments Tax Commissioner
|
|
2.
|
Entertainments Tax Deputy Commissioner, Entertainments Tax Appellate Deputy Commissioner,
Entertainments Tax Asst. Commissioner, Commercial Tax Officer, Deputy Commercial
Tax Officer and Entertainments Tax Officer.
|
2.
|
Entertainments Tax Commissioner and Entertainments Tax Joint Commissioner
|
|
3.
|
Entertainments Tax Assistant Commissioner
|
3.
|
Entertainments Tax Deputy Commissioner of the area concerned
|
|
4.
|
Commercial Tax Officer, Deputy Commercial Tax Officer and Entertainments Tax Officer
|
4.
|
Entertainments Tax Deputy Commissioner and Entertainments Tax Assistant Commissioner
of the area concerned
|
|
5.
|
Deputy Commercial Tax Officer, and Entertainments Tax Officer
|
5.
|
Commercial Tax Officer
|
|
- The power of the nature referred to in section 9C shall be exercised by the Commercial
Tax Officer only within a period of three years from the date on which the order
was served on the proprietor and by the Entertainment Tax Assistant Commissioner,
Entertainments Tax Deputy Commissioner, Entertainments Tax Joint Commissioner and
Entertainments Tax Commissioner only within a period of four years from the date
on which the order was served on the proprietor. Explanation: The aforesaid periods
shall be computed subject to deduction of the periods indicated in sub-section (5)
and (6) of section 9C of the Act.
- No order shall be passed under sub-rule (2) enhancing any assessment unless an opportunity
has been given to the proprietor to show cause against the proposed enhancement.
G.O.Ms.No.1664, Rev(s)., dated 1-10-1984 has inserted this Rule.
|
|
40.
|
Communication of Order of Appeal or Revision
|
|
|
Every order of an appellate or revisional authority shall be communicated to the
appellant or party affected by the order, to the Entertainments Tax Officer, against
whose order the appeal was filed or to any other authority concerned.
G.O.Ms.No.1664, Rev(s)., dated 12-10-1984 has inserted Rule 40.
|
|
41.
|
Procedure to be followed on the Order of Appeal or Revision
|
|
|
The order passed on appeal or revision shall be given affect to by the Entertainments
Tax Officer concerned who shall refund the excess tax found to have been collected
and shall also have power to determine and collect any additional tax which is found
to be due in the manner as if it were levied by himself.
G.O.Ms.No.1664, Rev(s)., dated 12-10-1984 has inserted Rule 41.
|
|
42.
|
Enhancement of Tax by Appellate or Revisional Authority
|
|
|
Where the tax or any other amount as determined by the Entertainments Tax Officer
appears to the appellate authority under section 9B or the revisional authority
under section 9C to be less than the correct amount of the tax or any other amount
payable by the proprietor, the appellate or revising authority shall, before passing
orders, determine the correct amount of tax or any other amount payable by the proprietor
after issuing a notice to the proprietor and after making such inquiry as such appellate
or revising authority considers necessary.
G.O.Ms.No.1664, Rev(s)., dated 12-10-1984 has inserted Rule 42.
|
|
43.
|
Appeal to High Court and Procedure therefor
|
|
|
- Within sixty days from the date on which the order of the Entertainments Tax Appellate
Deputy Commissioner under section 9B was communicated to the proprietor, he may
prefer a petition to the High Court under section 9D against the order on the ground
that the appellate authority has decided erroneously or has failed to decide, any
question of law.
- Every petition under section 9D to the High Court shall be Form XI and shall be
verified in the manner specified therein.
- The petition shall be accompanied by a certified copy of the order of the Entertainments
Tax Appellate Deputy Commissioner and a fee of Rs. 100/-.
G.O.Ms.No.1664, Rev(s)., dated 12-10-1984 has inserted Rule 43.
|
|
44.
|
Form of Appeal to High Court
|
|
|
Every appeal under Section 9E to the High Court shall be in Form XII and shall be
verified in the manner specified therein. It shall be preferred within sixty days
from the date on which the order was communicated and shall be accompanied by a
certified copy of the order of the Entertainments Tax Commissioner, Entertainments
Tax Joint Commissioner, Entertainments Tax Deputy Commissioner appealed against
and a fee of Rs. 100/-.
G.O.Ms.No.1664, Rev(s)., dated 12-10-1984 has inserted Rule 44.
|
|
45.
|
Form of Application for Review by High Court
|
|
|
Every application for review under Section 9D(7) or 9E(4) to the High Court shall
be in Form XIII or Form XIV respectively and shall be verified in the manner specified
therein. It shall be preferred within six months from the date of communication
to the petitioner of the order sought to be reviewed and were it is preferred by
the proprietor be accompanied by a fee of Rs.100/-.
G.O.Ms.No.1664, Rev(s)., dated 12-10-1984 has inserted Rule 45
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46.
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Giving effect of Orders passed by the High Court
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Every order passed by the High Court shall, on authorisation by the High Court,
be given effect to by the Entertainments Tax Officer who shall refund without interest
any excess tax found to have been collected and shall also collect any additional
tax which is found to be due in the same manner as a tax assessed by himself.
G.O.Ms.No.1664, Rev(s)., dated 12-10-1984 has inserted Rule 46.
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47.
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Procedure when theatre or hall is let out
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Every owner or other person in charge of any theatre, hall or other premises, who
lets out the same for the purpose of an entertainment which is liable to tax under
the Act, shall give notice of such entertainment to the Entertainments Tax Officer.
Such notice shall be given atleast three days before the entertainment and shall
specify the nature of the entertainment, the name and address of the proprietor
and the date on which, and the time at which, the entertainment is to be held.
G.O.Ms.No.1664 Rev. dated 12-10-1984 has renumbered Rule 48 as Rule 47.
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48.
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Powers of Entertainments Tax Officer to summon and examine witnesses
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Every Entertainments Tax Officer shall, for the purpose of the Act and the Rules
made thereunder, have the powers conferred on a Civil Court by the Code of Civil
Procedure 1908 for the purpose of, (a) summoning and enforcing the attendance of
any person and examining him on oath or affirmation; and (b) requiring the production
of any document.
G.O.Ms.No. 1664 Rev. dt. 12-10-1984 has renumbered old Rule 48A as Rule 48.
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49.
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Form of Summons
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An Entertainments Tax Officer shall issue summons for the production of a document
or the appearance of any person, in Form No. VIII.
G.O.Ms.No. 1664 Rev. dt. 12-10-1984 has renumbered old Rule 48B as Rule 49.
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50.
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Powers of Assessing or Appellate or Revising Authority to summon and examine witnesses
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The power conferred on an Entertainment Tax Officer, by Rules 48 and 49 may also
be exercised by any other assessing authority or an appellate or revising authority.
G.O.Ms.No. 1664 Rev. dt. 12-10-1984 has renumbered old Rule 48C as Rule 50.
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51.
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Travelling Allowance and to batta to witnesses
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A person appearing before the Entertainments Tax Officer or the appellate or revising
authority to give evidence in an enquiry under the Act or the rules made thereunder
shall be paid traveling allowance and `batta` at such rates as may be fixed by the
State Government from time to time.
G.O.Ms.No. 1664 Rev. dt. 12-10-1984 has renumbered old Rule 48D as Rule 51.
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52.
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Procedure or Service of Notice, Summons, Order or Proceedings
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The service on a proprietor or any person, or any notice, summons, order or proceedings
under the Act or under these rules may be effected in any of the following ways,
namely: (a) by giving or tendering it to such proprietor or person or his manager
or his agent; or (b) if such proprietor or person or his manager or his agent is
not found by leaving at his last known place of business, or residence or by giving
or tendering it to some adult member of his family; or (c) if the address of such
proprietor or person is known to the Entertainments Tax Officer, by sending it to
him by registered post; or (d) if any or all of the modes aforesaid is not practicable,
by affixing it is some conspicuous place at his last known place of business or
residence.
G.O.Ms.No. 1664 Rev. dt. 12-10-1984 has renumbered old Rule 48E as Rule 52.
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53.
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Period of preservation of accounts, registers, forms and returns by proprietor
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All accounts, registers, form and returns maintained by the proprietors shall be
preserved by them for a period of six years after the close of the year to which
they relate.
G.O.Ms.No. 1664 Rev. dt. 12-10-1984 has renumbered old Rule 48F as Rule 53.
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54.
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Inspecting Officer to discharge his duties without making any payment for admission
and seizure of records, books, etc
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- Any Officer authorised to enter any place of Entertainment under Section 11 of the
Act or any other officer who has to enter any place of entertainment in pursuance
of a duty imposed on him by or under the Act or any other law shall enter the place
of entertainment without making any payment and discharge his duties. The proprietor
or his staff or both shall not prevent such officer and his staff from entering
the place of entertainment and discharge his duty. Provided that the failure of
the proprietor to comply with the demand shall not prevent such officer from entering
the place of entertainment without making any payment and discharging his duty.
- If the Officer so authorized under Section 11 of the Act, finds any books, records,
accounts, registers, tickets used and unused and portions thereof, or any other
article connected therewith which he has reason to believe to relate to any evasion
of tax due from the proprietor under the Act, he may for reasons to be recorded
in writing, seize such books, records, accounts, registers tickets used and unused
and portions thereof or any other article connected therewith and shall give the
proprietor or the person-in-charge of the premises a receipt for the same.
G.O.Ms.No.1664 Rev. dt. 12-10-1984 has substituted old Rule 50 by Rule 54.
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54A.
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Inspecting Officer to discharge his duties under section 11 of the Act and seizure
of records, books etc
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Any officer authorized to enter any place, ordinarily used as a place including
any building, enclosure or office attached thereto proprietor from where cable operations
are made or any records, documents and registers are kept, or any other officer
who has to enter the above places in pursuance of a duty imposed on him by or under
the Act or any other law shall enter the above places and discharge his duties under
Section 11 of the Act. The proprietor or his staff or both shall not prevent such
officer and his staff from entering the above places and discharge his duties.
G.O.Ms.No.483, dated 12-10-1995 has added this Rule.
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55.
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Officers competent to exercise of powers under section 15
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The powers specified under Section 15 may be exercised by all officers of the Commercial
Tax Department not below the rank of an Assistant Commercial Tax Officer.
G.O.Ms.No. 1664 Rev. dt. 12.10.1984 has renumbered old Rule 51 as Rule 55.
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56.
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Penalty for breach of rules and conditions of permits
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Any person who commits a 1 [breach of any of the Rules 9A, 10, 11, 12, 13, 13A,
15, 15A, 19, 21, 22 , 24, 26, 27, 34, 36, 37, 47 and 53 ] or of any of the conditions
of the permit in Forms II and IV, or of the certificate in Form VIII shall on conviction
by a Magistrate be punishable with fine which may extend to Rs.1000/-. 1 G.O.Ms.No.483,dated
12-10-1995 has substituted the bracketed words.
G.O.Ms.No.1664 Rev. dt. 12.10.1984 has substituted old Rule 53 by Rule 56.
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57.
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Forms printed by Government shall be used
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Where a form has been prescribed by these rules for the keeping or maintaining of
any register or for the submission of any return, only the appropriate form printed
under the authority of the Government shall be used for the purpose.
G.O.Ms.No. 1664 Rev. dt. 12.10.1984 has renumbered old Rule 54 as Rule 57.
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58.
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Manner of payments through cheques
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Where any payment is made by cheque under these rules, the cheque shall be such
as may be received by a Government treasury under the Telangana Treasury Code.
G.O.Ms.No. 1664 Rev. dt. 12.10.1984 has renumbered old Rule 55 as Rule 58.
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59.
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Procedure for issue of duplicate copy of permit or certificate
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Where a permit or certificate granted under these rules is lost or accidentally
destroyed, a duplicate of the permit or certificate, as the case may be, granted
on payment of a fee of one rupee and the same shall be superscribed "duplicate".
G.O.Ms.No.1664 Rev. dt. 12-10-1984 has renumbered old Rule 56 as Rule 59.
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