9911796707
TMI Blog1994 (2) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, dated October 20, 1993, challenging the amount fixed by way of composition. There is a scheme under the Rajasthan Entertainments and Advertisements Tax Act, 1957 (for short "the Act of 1957"), by which, instead of making the payment on each of the tickets for the customers visiting the cinema the composition can be made for one year. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of composition. An application for rectification was also moved but the Deputy Commissioner (Administration) refused to reduce the amount of composition. In the revision preferred before the Additional Commissioner under the Act of 1957, it was observed that the order of composition was passed on the admission and application of the petitioner and, therefore, no interference is required in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the respondents has fairly submitted that there is nothing on record from which it could be presumed that during that period the amount was collected at the enhanced rate. His submission is that the order of composition has been passed on the basis of the application submitted by the petitioner and, therefore, it does not require any interference by this Court. It is also submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the criteria given in the scheme itself. If the amount is fixed on the basis of the enhanced rate then it was also open to the respondents to come to that conclusion but that could have been possible only if there was anything on record to prove that the enhanced rate of entrance fee was charged by the petitioner. Since there was nothing on record to prove that the enhanced rate was charged for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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