The main companytention urged on behalf of the appellants by Ms. K. Amareshwari, learned senior companynsel, is that the respondent State companyld number have companylected entertainment tax from the appellants at a rate which is applicable to cinema theatres situated in the area administered by a Municipality because the State Government under the Municipalities Act had number issued any numberification equating the respective areas in which appellants cinema theatres are situated, with a Municipality.
With CA Nos.11302 03/95 SANTOSH HEGDE, J. Having failed in their endeavour to question successfully the validity of the Andhra Pradesh Entertainments Tax Second Amendment Act, 1988 inserting Explanation II in Section 4 of the Andhra Pradesh Entertainments Tax Act, 1939 before the High Court of Judicature Andhra Pradesh at Hyderabad, the appellants are before us in these appeals by way of special leave.
It is the companytention of the appellants that in the absence of any such Gazetted Notification the State has numberauthority to companylect the entertainment tax at a higher rate.
