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TMI Blog2017 (12) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... received. In the absence of any such evidence or material, we do not think that the Entertainment Tax Officer could have made any assumption and arrived at a finding - we partly modify the assessment order and the appellate orders to the extent that the petitioner had been asked to pay entertainment tax, penalty and interest on sponsorship fee of ₹ 10,00,000/-. The respondents would accordingly recompute of entertainment tax, penalty and interest - we have not interfered with the quantum/percentage of penalty which has been imposed. Appeal allowed in part. - W.P.(C) 7532/2017 - - - Dated:- 15-12-2017 - MR. SANJIV KHANNA MS. PRATHIBA M. SINGH JJ. Petitioner Through Mr. Rajshekhar Rao with Mr. Zehra Khan and Mr. Zahid Ahmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e end the petitioner had confined their submission limited to sponsorship addition of ₹ 10,00,000/- on which 15% entertainment tax amounting to ₹ 1,15,000/- , it was held, was payable. 4. The petitioner vide application dated 9th October, 2012 had applied for exemption from payment of entertainment tax for a folk musical festival, namely, Amarrass Desert Music Festival to be held on 1st and 2nd December, 2012 at Zorba, 166, MG Road, New Delhi. It was stated in the application that folk musicians from different countries including India would participate. Entry would be by invite only and total expected gathering would be 600 persons per day. The sole purpose of organizing the festival was to revive the heritage of music in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kunj under Section 33 of the Excise Act. 8. Consequent thereto, the Entertainment Tax Officer had issued notice dated 11th December, 2012, calling upon the petitioner to furnish documents including books of accounts, details of income and expenditure, bank account etc. and why No Objection Certificate dated 30th October, 2012, should not be withdrawn for furnishing false information and assessment under Section 15 of the Act should not be made. 9. The petitioner vide reply dated 18th December, 2012 had furnished income and expense report, details of income, copy of some donation receipts and bank statements. 10. Thereafter, vide another reply dated 19th December, 2012, petitioner society had stated that the food and beverages we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the undersigned takes the value of sponsorship as ₹ 10,00,000/- on which 15% Entertainment Tax is charged which comes to ₹ 1,50,000/-. Further interest is also levied as per section 40 of the Act which comes to ₹ 11,838/- (Rs. Eleven thousand eight hundred and thirty eight only). In addition to above a penalty equivalent to two times of due tax which comes to ₹ 6,76,454/- (Rs. Six lacs seventy six thousand four hundred and fifty four) is also imposed upon the assesse, as per section 15 of the Act. Since M/s Amarrass Society For Performing Arts and Zobra Entertainment Pvt. Ltd were co-proprietor of the said event, therefore, both Amarrass Society For Performing Arts and Zobra Entertainment Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate orders. The FIR and the report of the raiding team does not refer to sponsorship or any evidence. As noticed above, the petitioner had admitted that they had received donations of ₹ 5,36,847/-. 16. Thus, the orders passed by the Entertainment Tax Officer or the appellate authorities proceed on surmises and conjecture that sponsorship money of ₹ 10,00,000/- must have been received. In the absence of any such evidence or material, we do not think that the Entertainment Tax Officer could have made any assumption and arrived at a finding. The said finding of the Entertainment Tax Officer, we accordingly hold, is without evidence and contrary to law. It would merit interference in the exercise of writ jurisdiction and power of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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