9911796707
TMI Blog1988 (4) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... held that it was impossible for the petitioners to have collected the surcharge by the appropriate authority. If the Entertainments Tax Officer as the assessing and collecting authority has any function to perform it is clear that one of such functions is to see that the proper amount of tax is displayed upon the ticket and if that is not done, he is entitled under the law to refuse to seal the ticket and thereby prevent the exhibition of the show. It is mostly due to his inaction coupled also with the Collector in adjacent districts that these petitioners were presumably waiting for definite orders in the matter. Their Lordships observed that having regard to all the circumstances of the case it is only from the date when the tickets disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amped, the amounts shall not be called in question. All that the rule says is that the Entertainments Tax Officer shall impress with his official seal all the foils and counterfoils of the tickets sent to him by the proprietor and return the same to him. This rule does not at all deal with the contents of the tickets nor does it say that the ticket stamped indicate the amount of the entertainments tax and the surcharge respectively. In this view of the matter, it is hardly arguable that the Entertainments Tax Officer is required by the provisions of the rules to satisfy himself about such amounts and that the impression of his seal would attract a penalty thereto. It is true that under rule 27 each ticket is to carry a statement that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner cannot rest content on the plea that the tickets were sealed by the Entertainments Tax Officer, without the exhibition of surcharge on entertainments tax and surcharge on show tax and, therefore, the proprietor was not bound to pay the amount demanded as passed in the resolution of the Annavasal Panchayat Union. When the resolution of the Panchayat Union was duly published, that was sufficient notice and the law required nothing more for enforcing the levy on the property. The Collector has also in this case accorded permission to enhance the rate from 1st November, 1962. Therefore, there is no merit in the contentions raised by the petitioner. The petition is dismissed." A reading of the above passage in the order of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was incorrect or incomplete could possibly have been reached. Unless there is material in relation to a particular return that that return is incorrect or incomplete, it is not open to the assessing authority in the light of the power conferred upon him by section 7-A(3) to deal with any and every return. In that view, it follows that the order impugned was made without any jurisdiction and has to be quashed." Section 3(1-A) of the Act, i.e., the Tamil Nadu Entertainments Tax Act (10 of 1939), was introduced only by Tamil Nadu Act 1 of 1974. Therefore, this section 3(PA) of the Act cannot be said to have any retrospective effect because there was no such indication made in the enactment itself. Therefore when the assessment in the instan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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