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TMI Blog2012 (5) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as foreign buyers who visit the show. The Petitioner claims that these events are purely held on a business to business basis with exhibitors and visitors being primarily traders or manufacturers of gems and jewelery. According to the Petitioner, the members of the general public and individual customers are strictly banned from registering and entering the exhibitions. In order to scrutinize visitors, an application form has to be filled in and the entry fee is charged at a relatively high amount to encourage only business visitors. In the past the petitioner had paid entertainment duty under the Bombay Entertainments Duty Act, 1923. 2. The Petitioner had organized an exhibition called IIJS 2011 in August 2011. An NOC was required of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s being taken. On 24 December 2011 the concerned police station at Vanrai insisted on an NOC from second respondent. On 3 January, 2012 the petitioner made payment of entertainment duty in the sum of ₹ 11.96 lakhs under protest. The second respondent granted an NOC and the event was held in the month of January 2012. The Petitioner sought a refund of an amount of ₹ 11.96 lakhs by a letter dated 24 January, 2012. On 17 March 2012 the impugned orders were passed by the second respondent requiring the petitioner to deposit an additional amount of ₹ 1.32 Crores as entertainment duty in respect of the event which was held in the year 2011 failing which coercive measures have been threatened. 3. The grievance of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to business basis and that these are purely trade shows and not entertainment within the meaning of section 2(a). Since, the Additional Collector has passed the impugned order dated 17 March 2012 without hearing the petitioner and without considering the basic issue of jurisdiction, we set aside the impugned order without expressing any opinion on the merits of the rival contentions. The Additional Collector shall pass fresh orders after furnishing to the petitioner an opportunity of being heard. A speaking order indicating reasons shall be passed in accordance with law. The petitioner shall appear before the Additional Collector for directions on 28 May, 2012 so as to facilitate the passing of a direction as to hearing. The Additional Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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