HON’BLE SRI JUSTICE GODA RAGHURAM AND HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA Writ Petition Nos.7431 and 7492 of 2011 Date: 09-8-2011 W.P.No.7431 of 2011: Between Metro 70 MM A/c. Theatre, Bahadurpura, Hyderabad, Rep. by its Proprietor Mr. M.A.Rawf … Petitioner and Government of Andhra Pradesh, Rep. by its Secretary (Commercial Taxes), Secretariat, Hyderabad and 2 others … Respondents W.P.No.7492 of 2011: Between M/s. Deepak Cinema, Narayanguda, Hyderabad, Rep. by its Proprietor Mr. S.R.Jaiswal … Petitioner and Government of Andhra Pradesh, Rep. by its Secretary (Commercial Taxes), Secretariat, Hyderabad and another … Respondents HON’BLE SRI JUSTICE GODA RAGHURAM AND HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA Writ Petition Nos.7431 and 7492 of 2011 Common Order: (per Goda Raghuram, J.) Heard Sri K.Durga Prasad, learned counsel for the petitioner and Sri P.Balaji Varma, learned Special Government Pleader for Commercial Taxes, for the respondents. 2. In these two writ petitions, the proceedings dated 19-02-2009 and 03-6-2009 and the consequent proceedings dated 17- 3-2011 and 01-02-2011 passed by the respective Entertainment Tax Officers arrayed as respondents 3 and 2, respectively, are assailed. The orders of assessment dated 19-02-2009 and 03-6-2009 were passed under the provisions of the A.P. Entertainment Tax Act, 1939 for the periods 03-01-2008 to 03-4- 2008 and 01-9-2007 to 04-9-2008, respectively. It is, inter alia, asserted by the petitioners that the orders of assessment proceed on a fundamental erroneous assumption that the basic rate of tax for all feature films irrespective of the language produced in the State of Andhra Pradesh and outside Andhra Pradesh including the dubbed films is 25% (in the 1st writ petition); and that the tax payable for Telugu low budget films is 15% (in the 2nd writ petition). 3. Sri P.Balaji Varma, learned Special Government Pleader for Commercial Taxes for the respondents, fairly concedes the fact that a typographical error crept in the orders of assessment in recording the rate of tax and that in the circumstances, the Assessing Authority- Entertainment Tax Officer concerned would rectify the error and issue fresh orders of assessment. 4. In the light of this submission, the other contentions urged by the petitioners as to entitlement to exemption granted by the State Government in G.O.Ms.No.604 REVENUE (CT.IV) DEPARTMENT dated 22-4-2008, need not be gone into. 5. Accordingly, the two orders of assessment dated 19-02-2009 and 03-6-2009 issued in the respective writ petitions are set aside, with liberty to the respective Entertainment Tax Officers to pass rectified orders of assessment. Before passing fresh orders of assessment, the concerned Entertainment Tax Officers may consider any representation or other material that may be submitted by the petitioners; if such objections/ representations/material is furnished within a period of two weeks from today. If no such objections/material is furnished within the aforesaid period, the Assessing Authority may pass rectification assessment orders/fresh assessment orders in accordance with the material available on record. 6. The writ petitions are disposed of accordingly. There shall, however, be no order as to costs. __________________________ GODA RAGHURAM, J. __________________________ ASHUTOSH MOHUNTA, J. 09th August, 2011. Note:- Issue C.C. in three days. (B/o) Ak HON’BLE SRI JUSTICE GODA RAGHURAM AND HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA Writ Petition Nos.7431 and 7492 of 2011 (Common order of the Division Bench delivered by GR, J.) 09th August, 2011. (Ak)