9911796707
TMI Blog1987 (8) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... tition. The exhibitor is taxed under section 4A of the Act. Under the scheme of section 4A of the Act, tax is levied on each show of entertainment depending upon the population and the rate prescribed in the table annexed to section 4A. The exhibitor is required to file a return under rule 41C of the Karnataka Entertainments Tax Rules, 1959 (the Rules), at the end of every week in form No. XA al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ...(here specify the date)." It is the contention of Sri B.G. Sridharan, learned counsel for the petitioner, that this provision in section 4A(6) has to be struck down as ultra vires on the ground that it is impossible of compliance. The argument of the learned counsel is that no other authority other than the "local authority" referred to in sub-section (6) is notified by the Government. "Loc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of that rule. Sri Sridharan has highlighted the practical difficulties and the problems the petitioner would be exposed to, if he is to obtain a certificate from the local authority, who is not specified under the Act. It is also argued that the exhibitor is thrown at the mercy of the local authority and no remedy is provided if they refuse to issue the certificate or delayed unreasonably. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Dattu. As already stated the tax is levied on the exhibitor falling under section 4A on each show. Therefore, insisting on a certificate being issued as required under the Rules cannot be construed as a provision which has no nexus to the scheme under section 4A. From a perusal of the scheme of the Act, I am of the view that the present provision of section 4A(6) is introduced with the sole ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
