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TMI Blog1992 (3) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... payable under this Act, allow such proprietor, on such conditions, as may be prescribed- (a) to compound the tax payable in respect of such entertainment for a fixed sum, or (b) to pay the amount of tax due- (i) by a consolidated payment of such percentage of the gross sum received by the proprietor or an account of payments for admission to the entertainment and on account of the tax, as the State Government may fix, or (ii) in accordance with returns of the payments for admission to the entertainment and on account of the tax, or (iii) in accordance with the results recorded by any mechanical contrivance which automatically registers the number of persons admitted. The Government of Rajasthan has issued a Notification on July 9, 1959 in exercise of the powers under section 6(3) of the Act, which reads as under: "Notification No. F.7(4)ET/58, dated May 7, 1959 In exercise of the powers conferred by section 6(3) of the Rajasthan Entertainments Tax Act, 1957 (Act No. 24 of 1957), the Government of Rajasthan hereby prescribes, the following conditions on which the proprietors of divisional head quarters and Jaipur city may be allowed to pay the entertainments tax d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer or the Assistant Commissioner, Excise and Taxation, as the case may be. These collection reports should be issued from the bound books bearing printed book No. and serial number. 9.. He shall deposit the entertainments tax collected by him in the Government treasury in the appropriate head of account on the first day of each week, i.e., Monday and if Monday happens to be holiday on the next working day. A copy of such treasury challan shall be enclosed with the daily returns to be presented to the officers mentioned in the condition No. 8. Failure to deposit the amount of tax will tantamount to an offence within the meaning of section 10(3)(c) of the Act, and without prejudice to the power vested in the Government to recover the due amount of tax. The outstanding amount due from him shall be recoverable by the Sales Tax Officer or Assistant Commissioner from the amount of the security deposited under condition No. 1 above. 10.. He shall show all account books to any officer authorised under Rajasthan Entertainments Tax Act, 1957, for inspection at all reasonable times and shall furnish other information pertaining to the entertainments when called upon to do so by the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been argued that because of the financial stringencies, the assessee could not submit the returns and make payment of tax in time and there was no mens rea. The default is only of a technical nature without involving any mens rea. In the present matters, the assessments were framed under section 5-B of the Act by the Commercial Taxes Officer, Entertainment Circle, Jaipur, and penalty has been levied under section 10(3)(b) of the Act. Against the order of penalty, an appeal was preferred to the Deputy Commissioner (Appeals-II), Commercial Taxes Department, Jaipur, wherein, looking to the delay involved and the conduct of assessee, the levy of penalty was upheld. From the perusal of the provisions of sub-section (3) of section 6, it is clear that this concession can be availed of by the assessee in the specified circumstances. The State Government has also been authorised to prescribe the condition with regard to payment of tax and the notification which has been issued on May 7, 1959 and published in Gazette on July 9, 1959 is only in exercise of that power. Both the learned counsel for the parties have not been able to show that there was any provision in the Act which is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the amount of tax which is assessed and not the advance tax which is payable along with the returns has to be examined with reference to the other provisions of the Act. Section 5 of the Act provides that entertainment tax shall be levied in respect of each person admitted on payment and shall be calculated and paid on the number of admission, and mentions that entertainment tax shall be due and recoverable from the proprietor and the proprietor shall submit such returns relating to payment for admission to an entertainment to such authority. The provisions of sub-section (4) of section 6 provides that restrictions imposed by sub-sections (1) and (2) shall not apply to any entertainment in respect of which the tax due is payable in accordance with the provisions of sub-section (3). Sub-section (4) of section 6 makes it clear that payment under sub-section (3) of section 6 is in respect of tax due and, therefore, non-compliance thereof would be liable to penalty under section 10(3)(b)(i). Though the words "tax due" may refer to the tax which is due and payable on the basis of assessment as have been used in other Acts, but so far as the Rajasthan Entertainments and Advertisem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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