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TMI Blog2017 (8) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... is a violation of principles of natural justice, this Court is not inclined to accept the same. Theatre has been given an opportunity to explain. But, there is no fruitful answer, in the explanation, dated 30/12/2016, as to the tickets found in the office of the theatre. Writ Court has properly adverted to the grounds urged and while setting aside the penalty portion, has rightly directed the theatre to pay the excess amount. Appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... os.3852 to 3900 ... ₹ 80/- per ticket Second class ... S.Nos.7186 - 7200 ... ₹ 70/- per ticket Third class ... S.Nos.14207 - 14300 ... ₹ 50/- per ticket 4. The Inspecting Officer, came to a preliminary conclusion that the availability of unused tickets, proved that the theatre owner had issued the tickets, with exorbitant rates. He has worked out the collection of admitted amount and un-admitted amount and accordingly, arrived at the excess collection of amount, as hereunder:- Amount Admission rate collected Ticket issued Nos. Total value (in Rs.) First class rate admitted Value Difference I class Rs.80/- 3851 3,08,080/- Rs.39/- Rs.150,189/- Rs.1,57,891/- II class Rs.70/- 7185 5,02,950/- Rs.29/- Rs.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeding No.TNET:03/2002-03, dated 1/2/2016, the Assistant Commissioner (CT) (FAC), Mettupalayam Circle, Coimbatore, has ordered payment of the above said amount. Being aggrieved, theatre has filed W.P.No.3254 of 2017, for issuance of a writ of certiorarified mandamus, as stated supra. 8. Before the writ Court, contentions have been made that reply, dated 30/12/2015 of the theatre has not been considered, in proper perspective, by the Assistant Commissioner (CT) (FAC), Mettupalayam Circle, Coimbatore. Further contention has been made that the order of the Assistant Commissioner (CT) (FAC), Mettupalayam Circle, Coimbatore/first respondent, on the basis of best judgment method, without providing copies of the judgment, and statements take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which included the component of tax. The variation in the two products, according to the first respondent, was equivalent to the cash found, on inspection in the premises of the petitioner. This variation, the petitioner was not able to address in the reply." 11. In so far as levy of penalty is concerned, the writ Court has set aside the same. 12. Though Mr.P.R.Kumar, learned counsel appearing for the appellant, urged the very same grounds and sought for reversal, this Court is not inclined to accept the same, for the simple reason that during inspection, the Inspecting Officer has collected un-issued tickets found in the office of the theatre, in various classes, at higher rates than the permitted under the Tamil Nadu Cinemas (Regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity to explain. But, there is no fruitful answer, in the explanation, dated 30/12/2016, as to the tickets found in the office of the theatre. Writ Court has properly adverted to the grounds urged and while setting aside the penalty portion, has rightly directed the theatre to pay the excess amount. 17. In view of the above discussion, we are not inclined to interfere with the order passed by the learned Single Judge passed in W.P.No.3254 of 2017, dated 9/2/2017. 18. Accordingly, this Writ Appeal is dismissed. No costs. Consequently, the connected Miscellaneous Petition is closed. 19. Though after the dismissal of the appeal, Mr.P.R.Kumar, learned counsel for the appellant sought leave to file an appeal, as against the order of the Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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