9911796707
TMI Blog1995 (1) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... mission which is popularly called as entertainment tax. This tax is leviable even on complimentary ticket which is issued by the proprietor. Section 5 of the Act lays down the manner in which the payment of tax is to be made and is to be calculated depending upon the number of admission. Section 5B deals with the assessment. Section 5C deals with reassessment and section 6 of the Act deals with admission to entertainments and lays down that no person other than a person who has to perform some duty in connection with an entertainment imposed upon him by any law or otherwise shall be admitted for payment to an entertainments tax except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp not used earlier issued by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cent more than the amount of tax admitted for assessed previous year as may be determined by the compounding authority. For the subsequent year or part thereof, the increase shall not be less than 10 per cent. This is to be applied while keeping in view the licensed seating capacity. The admitted position is that the petitioner offered for composition of entertainments tax and the same was allowed vide office order dated January 27, 1988 for a period of one year with effect from January 29, 1988 to January 28, 1989 and this composition has been extended from year to year. This is further an admitted position that the petitioner is liable to pay entertainment tax to the tune of Rs. 4,18,173 and additional entertainment tax to the tune of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Commercial Taxes Officer, C Circle, Jodhpur, which is placed on record as annexure 5. 8.. The petitioner further states that it was only because of the lawful order having been passed by a competent authority that the shows were closed down and the benefit is claimed in that respect. There have been closure of the cinema hall on several occasions during the "bundhs" but the petitioner never claimed any benefit because the calls for those "bundhs" were unlawful. 9. It is said in the petition that the petitioner received a communication from the Deputy Commissioner (Administration), Jodhpur, wherein it was ordered that though the cinema hall remained closed for the last show for the given period but the petitioner was not entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly contends that the order for composition of tax has been issued while keeping in view total capacity of the hall and number of shows which are exhibited in the cinema hall and this amount was arrived at while taking into consideration the highest revenue of preceding three years and the same was further enhanced by 10 per cent. In this manner if the petitioner had been permitted to exhibit four shows in the cinema hall it was only in that situation that the composition amount could be demanded from him. Since the petitioner was restrained from exhibiting the last show he was entitled to claim exemption for the proportionate amount in the composition fee. 12.. The learned counsel further contends that the petitioner did not close down t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the last show and admittedly the cinema hall was not run for the period for that show and as such no amount of entertainment tax was realized by the petitioner since no films were exhibited for these shows. There was no sale of tickets either. The impugned order dated January 5, 1993 (annexure 6) appears to be unjust and further appears to be based on the circular dated June 8, 1988. Though a case of discrimination has been made out between one cinema hall which was closed down for 30 days and rebate is allowed than the one which was closed for less than 30 days where rebate is to be disallowed. There appears to be no rationale or underlying idea or object which is sought to be achieved by mentioning 30 days or more. Although the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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