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TMI Blog1970 (4) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... 39; in the town of Patna. As required by the provisions of the Bihar Entertainment Tax Act, 1948 (Bihar Act XXXV of 1948) (to be hereinafter referred to as the Act) and the rules framed thereunder, for the period 1-4-1959 to 30-9-1959, the appellant submitted a return showing a tax liability of Rs. 36,860. It deposited that amount. But the Additional Superintendent, Commercial Taxes Patna rejected its return and assessed it on the basis of best judgment, and levied a tax of Rs. 67,500 on it for the period in question. The appellant unsuccessfully appealed to the Appellate Assistant Commissioner, Commercial Taxes and thereafter took up the matter in revision before the Deputy Commissioner of Commercial Taxes. That officer made some minor mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re justified in rejecting the return submitted by the appellant. 5. Section 9 of the Act deals with submission of returns and payment and recovery of entertainments. That section does not prescribe the procedure to be adopted in determining the receipts of the assessee by the sale of tickets. Sub-section (1) of that section merely says that every proprietor of entertainment shall furnish such returns by such dates and to such authority as may be prescribed. No provision in the Act deals with the mode of determination of tax payable by an assessee. That aspect of the matter is left to be governed by the rules to be made. Section 21 of the Act empowers the State Government to make rules. Sub-section (1) of that section provides that the St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at a place to be specified therein either to attend in person or to produce or cause to be produced any evidence on which the proprietor relies to prove the correctness of such return or to submit such other accounts, registers or documents of the proprietor as may be considered necessary by the Superintendent or Asstt. Superintendent for the purpose of determining the amount of tax due against the proprietor. (3) On the date specified in the notice or as soon afterwards as may be, the Superintendent or Assistant Superintendent after hearing such evidence as the proprietor may produce and such other evidence as the Superintendent or Assistant Superintendent may require on specified points shall assess the amount of tax due from the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 9(2) of the Act. That rule covers a field uncovered by Section 9(2). The provisions relating to the imposition of penalty found in Section 9(2) are not inconsistent with or repugnant to the provisions contained in Rule 28. Rule 28 deals with assessment whereas Sub-section (2) of Section 9 deals with imposition of penalty. Hence the contention that Rule 28 is inconsistent with Section 9(2) has to be rejected. 9. We are unable to accept the contention that the assessment in this case was arbitrarily made. The Assistant Superintendent of Commercial Taxes had computed the tax liability of the assessee on relevant grounds. He arrived at the conclusion that the tax liability of the assessee for the period in question is Rs. 67,500 after t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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