ENTERTAINMENT TAX OFFICER,HYDERABAD vs M/S HI TECH THEATRE HYDERABAD

The Supreme Court interpreted Sub-section (6) of Section (5) of the Andhra Pradesh Entertainments Tax Act, 1939, clarifying that the authority's power to vary the tax amount is limited to the duration of the option exercised by the cinema theatre owner. The Court held that the prescribed authority could not alter the tax amount after the option period had expired, thereby upholding the High Court's decision that favored the respondent. The judgment emphasized the importance of adhering to the statutory provisions governing tax assessments.