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TMI Blog2007 (11) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... . (Naveen Kumar Singh, Mukul Sood and Shashwat Gupta, Advocates with him) for the respondent. -------------------------------------------------- The judgment of the court was delivered by Dr. ARIJIT PASAYAT J. Leave granted. Challenge in this appeal is to the order passed by a learned single judge of the Rajasthan High Court at Jodhpur, allowing the revision filed by the respondent. The said revision petition was filed under section 86 of the Rajasthan Sales Tax Act, 1994 (in short, "the Act"). Factual position which is almost undisputed is as follows: The appellant is an exhibitor of cinematograph films. On February 3, 1996 cinema hall of the appellant was inspected by the Commercial Tax Inspectors. At that time a movie "Alladdin" was being shown in the morning show. At the time of inspection, 878 viewers were found watching the movie without tickets. It was found that the daily collection register maintained by the appellant was not properly maintained. The inspectors put their signatures after drawing a line in the register so that no entry can be made thereafter. Alleging that the appellant admitted 878 viewers without tickets, a show cause notice was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointed out, held in that case that the subsequent amendment was not clarificatory. Learned counsel for the State, on the other hand, supported the order. The legislative history of the statutory provision needs to be noted. Section 10 of the Rajasthan Entertainments and Advertisements Tax Act, 1957 existing pre-1982: "10. Offence and penalties. (1) Notwithstanding anything contained in any law for the time being in force, a ticket for admission to an entertainment shall not be resold for profit by the holder thereof. (2) Whoever resells any ticket for admission in contravention to the provisions of sub-section (1) shall, on conviction before a Magistrate, be liable to pay fine which may extend to two hundred rupees. (3)(a) The proprietor of any entertainment or any person employed by him in any place of entertainment who admits any person to any place of entertainment in contravention of the provisions of sub- section (1) or sub-section (2) of section 6, or (b) The proprietor of an entertainment, who- (i) fails to pay the tax due from him under this Act within the prescribed time; or (ii) fraudulently evades the payment of tax due from him under this Act; (iii) co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw for the time being in force a ticket for admission to an entertainment shall not be resold for profit by the holder thereof. (2) Whoever resells any ticket for admission in contravention to the provisions of sub-section (1) shall, on conviction before a Magistrate, be liable to pay fine which may extend to two hundred rupees. (3)(a) The proprietor of an entertainment or any person employed by him in any place of entertainment, who admits any person to any place of entertainment in contravention of the provisions of sub- section (1) or sub-section (2) of section 6, or (b) the proprietor of an entertainment who (i) fails to pay the tax due from him under this Act within the prescribed time, or (ii) fraudulently evades the payment of tax due from him under this Act, or (iii) contravenes any of the provisions of this Act or the Rules framed thereunder for which no other penalty has been provided under this Act shall be liable to pay by way of penalty (i) in respect of cases referred to in clause (a) and sub-clause (i) of clause (b) regarding entertainment tax, in addition to the amount of tax payable by him, a sum not exceeding Rs. 100 per person; (ii) in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner to reduce or waive interest and penalty under the Act in case of genuine hardship, new section 9C are proposed to be inserted, substituted or inserted, as the case may be, vide clause 12, 13 or 14 of the Bill, respectively. Moreover to make the penalty provision more practicable, section 10(3)(b) is proposed to be substituted vide clause 15 of the Bill. Besides above, to provide for statutory remedy of first appeal, new section 13A, to provide for appeal against order of appellate authority, new section 13B, to provide for revision to Tribunal, new section 13-C provide for powers of revision to Commissioner in case of an order passed by the prescribed authority being erroneous or prejudicial to the interest of State revenue, new section 13D, and to provide for rectification of mistakes apparent from the record, new section 13E; are proposed to be inserted vide clause 19 of the Bill. Some of the consequential or minor amendments are also proposed in various sections of the Act of 1957 vide clauses 10, 11, 17, 20 and 21 of the Bill. Extract of the Rajasthan Finance Bill, 1998 Relevant portion: 15.. Amendment of section 10, Rajasthan Act No. 24 of 1956: In section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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