9911796707
TMI Blog1987 (3) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... June 8, 1966, annexure P-1, which is to the following effect : " In pursuance of the provisions of sub-section (10) of section 62 of the Punjab Municipal Act, 1911, it is hereby notified that with the previous sanction of the Governor of Punjab, the Municipal Committee, Sunam, in the Sangrur District, has made the following amendment in the Punjab Government Notification No. 12614-CI(6CI)-62472, dated November 18, 1960, as subsequently amended, imposing show tax within the limits of Sunam Municipality. AMENDMENT Item No. I of the existing schedule shall be substituted as under : --------------------------------------------------------------------------------------------------------------------------------------------------- S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under: --------------------------------------------------------------------------------------------------------------------------------------------------- Serial Description of cinema halls Rate of show tax No. per show. --------------------------------------------------------------------------------------------------------------------------------------------------- Rs. --------------------------------------------------------------------------------------------------------------------------------------------------- 1. Air-conditioned cinema halls or cinema halls where this facility is available 15 2. Cinema halls where facility of air cooling is available 10 3. Cinema halls where neither of the above f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Tiwana J. in Bhagwan Dass Bir Chand, Sangrur v. State Government of Punjab (Civil Writ Petition No. 3495 of 1978, decided on November 17, 1983) wherein, inter alia, the learned judge held as under : "This submission is obviously devoid of any merit for the short reason that the respondent-municipal committee cannot plausibly and justifiably plead not to carry out the mandate of law as specified in subsection (2) of section 62. Counsel cannot explain as to why the person either owning the cinema hall wherein the show is being displayed or providing other facilities for the show, can be made liable to pay the tax instead of the person displaying or running the show. It cannot be left to the sweet will of the municipal committee to recov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reach or abatement of any bye-laws, the proprietor of the cinema shall be punishable by the Magistrate with a fine which may extend up to Rs. 500 and for continuous breach, with a further fine which may extend to Rs. 5 for every day after the first during which the breach continued." A perusal of the above bye-laws makes it clear that neither any assessing authority has been prescribed nor any machinery has been provided for adjudication of a dispute with regard to the amount of tax which may arise between the assessee and the municipal committee. Learned counsel for the respondents submitted that in case the proprietor of the cinema does not deposit the requisite amount of entertainment tax and commits breach of the bye-laws, he shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be the assessing authority but to provide for the machinery for adjudication of a dispute regarding the amount of tax which may arise between the assessee and the municipal committee. Bye-law No. 4 does not cover this eventuality. It is the assessing authority which has to give its decision whether the entertainment tax paid according to the mode prescribed in the bye-laws falls short of the levy or is in excess of it where a dispute of this nature arises. It is again for such an authority to give a finding as to whether the bye-laws are being complied with and the tax is being properly paid. Clause 4 of the bye-laws only provides for prosecution of the assessee in case of breach of the bye-laws by him. 1, therefore, have no doubt in my min ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
