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TMI Blog1994 (5) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... icket sold to customers amusement tax and additional surcharge have to be paid by way of affixation of stamps; however, as the Collector of Calcutta, from whom such stamps have to be collected, was unable to provide sufficient number of stamps necessary for this purpose, the Government of West Bengal under G.O. No. 201 F.T. dated January 18, 1979 directed certain procedures for collection of entertainment tax and additional surcharge on sale of tickets to West Bengal cinema exhibitors. The procedure set out in the said order provides as follows: (a) The cinema house will have to make an advance payment of tax both entertainment and additional surcharge in cash for an amount equal to two weeks' consumption (on full house basis) of stamps permanently till March 31, 1979. (b) Weekly return along with counterfoils of tickets sold will have to be submitted for checking and assessment of tax to be paid by the following Friday. (c) Admission tickets to be issued to the public should contain rubber stamp denoting that proper taxes in lieu of stamps have been paid. (d) The entire amount of deposit will be adjusted against payment of taxes finally till the dues cover up the deposit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the requirement of the notice dated August 31, 1984, the applicants moved the High Court for issuing a writ in the nature of mandamus for cancellation of Memo No. 2907 A. Tax dated August 31, 1984 as well as injunction restraining the respondents from giving any effect to the aforesaid Memo. 5.. The case of the applicants in case No. RN-323(T) of 1992 is the same as in RN-322(T) of 1992, with the only difference that the impugned Memo. in the case is Memo. No. 2908 A. Tax dated August 31, 1984 issued by the respondent No. 2, Commercial Tax Officer, Amusement section. This case relates to Roxy Talkies (applicant No. 1), of which the applicant No. 2 is the constituted attorney. The business of exhibition of films is carried on by Roxy Talkies at No. 4B, Chowringhee Place, Calcutta. 6.. The case of the respondents is that in terms of sections 3 and 4 of the Bengal Amusement Tax Act, 1922, entertainment tax and surcharge, etc., are payable by the cinema hall owners or the cinema exhibitors by means of affixation of West Bengal entertainment tax stamps issued by the Government and obtainable from the Calcutta Collectorate/Treasuries. According to the provisions of the Bengal Amusem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t through Notification No. 4362-F.T. dated December 2, 1983 to immediately restore and implement the statutory procedure of stamps affixation method on each and every cinema ticket used or sold by the cinema hall owners. 9.. Even when cash deposit system was in operation, there were many cinema hall owners who were paying taxes by stamps affixation method. Stamps affixation method is the normal statutory method and this statutory method should be duly followed by all the cinema halls particularly because there is least possibility of evasion under the system. With that end in view, the system of stamp affixation method is being insisted upon the cinema hall owners so as to ensure compliance with law as enacted and in vogue since 1922 last. 10.. Mr. Chitta Bag, the learned Advocate for the applicants, submitted that the Tribunal did not have any jurisdiction to decide the case as the jurisdiction of the Tribunal was limited to all matters of levy and assessment of any tax under any specified State Act. The instant application was not concerned with levy or assessment of any tax but was concerned with the procedure for collection of such tax only. Hence, the Tribunal had no juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing jurisdiction is not a tenable one. The jurisdiction, powers and authority of the Tribunal are indicated in section 6 of the West Bengal Taxation Tribunal Act, 1987, which states, inter alia, that "the Tribunal shall exercise with effect from such date as may be specified by the State Government by notification in this behalf, all the jurisdiction, powers and authority exercisable immediately before that day by all courts including the High Court but excluding the Supreme Court of India for adjudication or trial of disputes or complaints or offences with respect to all matters of levy, assessment, collection and enforcement of any tax under any specified State Act and matters connected therewith or incidental thereto". It is clear from the section that any matter relating to collection and enforcement of any tax under the Bengal Amusement Tax Act, 1922 and matters connected with or incidental thereto are matters where the Tribunal has the jurisdiction, power and authority and there is no such authority remaining with the High Court with effect from the date (February 27, 1989) specified by the State Government. Hence this case has to be decided by the Tribunal only and there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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