1991 (11) TMI 238

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....oner was granted permit in form IV to pay entertainment tax under section 5 of the Andhra Pradesh Entertainments Tax Act, 1939, at the rate of Rs. 4,637 per week for the year 1985-86. On May 22, 1985, the Joint Collector, East Godavari District granted permission to the petitioner to reduce the seating capacity from 925 to 697. On May 23, 1985, the petitioner applied to the first respondent for mo....

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....urt. This writ petition along with a batch of writ petitions was allowed (vide Maruthi Talkies v. Entertainment Tax Officer [1988] 71 STC 96) on November 27, 1986, with the following direction: "For the foregoing reasons, the petitioners in all these writ petitions would be entitled to pay tax at the reduced rate from the date of reduction in the gross collection capacity till the end of the fi....

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.... in the contention of the learned counsel for the petitioner. Though rule 27(10) of the A.P. Entertainments Tax Rules, 1939, has been amended in G.O. Ms. No. 197, dated February 23, 1987, with retrospective effect from January 1, 1984, that by itself does not empower the respondents to act in contravention of the judgment of this Court and demand payment of entertainment tax at the rate of Rs. 4,6....