THE HON'BLE SRI JUSTICE V.V.S. RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.3788 of 2011 Date:04.03.2011 Between: M/s. Apsara Theatre .. Petitioner And Government of Andhra Pradesh, Represented by its Secretary (Revenue)(Commercial Tax), Secretariat, Hyderabad and another. .. Respondents ORDER: (Per VVSR, J) The petitioner, which is a proprietary concern, is a theatre in Hyderabad. They filed the instant writ petition assailing the notice dated 19.01.2011 issued by second respondent demanding payment of arrears of Rs.44,715/- for the assessment years 2007-08 and 2008-09 towards tax under the Andhra Pradesh Entertainment Tax Act, 1939. The main grievance of the petitioner is that, as per the various orders issued by the Government including G.O.Ms.No.604 dated 22.04.2008, if a budget film of less than 35 prints is screened, entertainment tax is to be levied at the rate of 7%; 13 to 15% if it is a high budget film; and 20% if the film screened is made outside Andhra Pradesh. Their further grievance is that, without conducting a proper enquiry, the second respondent had levied 20% entertainment tax which is unsustainable. The matter was heard on 25.02.2011. We requested the special standing counsel for commercial taxes to get instructions in the matter. Today he has placed before this Court the final assessment order dated 29.05.2009 for the period from 01.09.2007 to 04.09.2008 under the Act. A perusal of the same – as rightly pointed by the petitioner’s counsel – would show that second respondent levied entertainment tax at 20% and 15% treating some of the films as high budget films and some others as low budget films. Whether the second respondent was correct in assuming that the petitioner had exhibited high budget as well as low budget films is a matter which cannot be gone into in these writ proceedings. Therefore we refrain from expressing any opinion on the merits. It is brought to our notice that Section 9 of the Act provide for an appeal to the Appellate Deputy Commissioner of Commercial Taxes. It would be better if the petitioner avails the said remedy. We give the petitioner liberty to do so. The Writ Petition is, accordingly, disposed of relegating the petitioner to avail the alternative remedy of filing an appeal against the final assessment order, a copy of which is handed over to the petitioner today. ____________ V.V.S. RAO, J ______________________ RAMESH RANGANATHAN, J 04th March, 2011 GHN