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Challenge to order of Entertainment Tax Collector on levy of entertainment tax, fine, and composition fee under Gujarat Entertainment Tax Act. Consideration of previous checking dates for computing tax. Remand to Revisional authority based on previous court decisions. Analysis: The petitioner, proprietor of a cinema hall, challenged the order of the Entertainment Tax Collector confirming the levy of entertainment tax, fine, and composition fee. The petitioner argued that the previous checking dates were not considered for computing tax, as the last checking had taken place before the incident in question. Citing earlier court decisions, the petitioner contended that the Revisional authority failed to consider the impact of previous checks on the assessment. The court noted that the respondent did not dispute this aspect and decided to partly allow the petition. The court relied on previous judgments where similar issues were remanded to the Revisional authority for reconsideration. Based on this precedent, the court remanded the matter to the Revisional authority for a fresh consideration, emphasizing the need to factor in the previous checking dates for accurate assessment. The impugned order was quashed and set aside, directing the Revisional authority to decide on the revision application promptly, preferably within three months from the court's order receipt, granting the petitioner a chance to present all grounds, including those related to previous checks. In conclusion, the court partly allowed the petition, making the rule absolute to the extent mentioned, with no order as to costs. The judgment focused on the importance of considering previous checking dates for computing tax accurately and ensuring a fair opportunity for the petitioner to present their case before the Revisional authority.
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