https://www.taxtmi.com/caselaws?id=157319 Section 5 of the Andhra Pradesh Entertainments Tax Act, 1939 operates only where the proprietor follows rule 27 of the A.P. Entertainment Tax Rules, 1939 by applying in form III, undergoing verification of eligibility, securing determination of security, and obtaining a permit in form IV. A mere statement by the theatre proprietor does not by itself create liability under section 5. In the absence of the prescribed procedure and permit, tax cannot be demanded under section 5, and liability remains under section 4 of the Act. en-us Wed, 14 Aug 1991 00:00:00 +0530 Fri, 04 Oct 2013 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157319 Section 5 of the Andhra Pradesh Entertainments Tax Act, 1939 operates only where the proprietor follows rule 27 of the A.P. Entertainment Tax Rules, 1939 by applying in form III, undergoing verification of eligibility, securing determination of security, and obtaining a permit in form IV. A mere statement by the theatre proprietor does not by itself create liability under section 5. In the absence of the prescribed procedure and permit, tax cannot be demanded under section 5, and liability remains under section 4 of the Act. Case-Laws VAT and Sales Tax Wed, 14 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157319