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TMI Blog2015 (5) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the order passed by the Mamlatdar passed under Section 9(3) of the cannot be sustained and same deserves to be quashed and set aside and the matter is to be remanded to the Mamlatdar - Decided in favour of appellant. - SPECIAL CIVIL APPLICATION NO. 1794 of 2015 - - - Dated:- 19-3-2015 - MR. M.R. SHAH AND MR. S.H.VORA, JJ. FOR THE PETITIONER : MS. KRUTI M SHAH, ADVOCATE FOR THE RESPONDENT : MS. VACHA DESAI ASST.GOVERNMENT PLEADER JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.0. Rule insofar as challenging the impugned order passed by the Mamlatdar on assessment / reassessment of entertainment tax under Section 9(3) of the Gujarat Entertainment Tax Act, 1977 is concerned. At the outset, it is required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the petitioner as provided under Section 9 of the Act. It is submitted that as such the petitioner was served with the show cause notice issued by the Mamlatdar, by which, the petitioner was called upon to show cause as to why the prosecution may not be launched against the petitioner. Therefore, it is submitted that determination of the entertainment tax on reassessment under Section 9(3) of the Act is in breach of principles of natural justice and even in breach of provision of the Act, more particularly, Section 9 of the Act. 3.0. Ms. Vacha Desai, learned AGP for the respondent State has tried to oppose the present petition and support the order passed by the learned Mamlatdar confirmed upto revisional authority by submitting that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rming the order passed by the Mamlatdar passed under Section 9(3) of the cannot be sustained and same deserves to be quashed and set aside and the matter is to be remanded to the Mamlatdar to pass appropriate in accordance with law and on merits and after giving an opportunity to the petitioner. As agreed, the impugned order dated 30.3.2013 itself be treated as a show cause notice. Ms. Shah, learned advocate for the petitioner has stated at the bar that petitioner shall file reply to the aforesaid show cause notice within a period of two weeks from today and thereafter the Mamlatdar, Entertainment Tax, Surat may pass appropriate order in accordance with law and on merits after considering the submissions in the form of written submissions a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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