9911796707
TMI Blog2004 (7) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... Tamil Nadu Entertainments Tax Rules, 1939 has been issued to them. As per the procedure, the petitioners have to submit weekly returns reporting the payments for each class during the week with proof of payment of tax on such collections. The petitioners claim that they have submitted such weekly returns without any default. While the matter stood thus, the petitioners were served with show cause notice purporting to be under section 7-B of the Act proposing to levy tax and penalty for the year 1992-93. In the said show cause notice, it was indicated that on a few occasions inspections have been made and it was found that some persons had been admitted without ticket or free pass and on the basis of such non-payment of dues it was proposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons raised by the parties, it is necessary to notice the relevant provisions contained in the Act. Section 4(1) contains the charging section. Section 7-A relates to returns and the provisions contained in section 7-A are quoted hereunder: "7-A. Returns.--(1) Every proprietor of an entertainment shall submit such returns relating to payments for admission and all complimentary tickets, or relating to collection of amount for television exhibition as the case may be to such authority, in such manner and within such periods, as may be prescribed. (2) If the prescribed authority is satisfied that any return submitted under sub-section (1) is correct and complete, it shall assess the proprietor on the basis thereof. (3) If no return is submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and complete and if on such examination it was found that the return was incomplete or incorrect, the necessity making best judgment assessment would have arisen as contemplated under section 7-A(3). 8.. The aforesaid contention of the learned counsel for the petitioner is well-founded by the decision of this Court reported in (1984) 1 WLR (Suppl) 113 [Sellakumar Talkies v. Board of Revenue (CT), Madras 5]. Similar views have been expressed in (1964) 1 MLJ 394 (Kamalammal v. Board of Revenue by the Commissioner of Commercial Taxes, Madras). 9.. The allied contention of the learned counsel for the petitioner is to the effect that before initiating the process of assessment, the authorities should not have invoked jurisdiction under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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