DOULATBAI DINSHAW IRANI Vs. ENTERAINMENT TAX OFFICER GULBARGA

JUDGEMENT

(1.) The petitioner is a proprietrix of Tirandas Talkies at Gulbarga. She conducts business of exhibiting Cinematograph Shows in the said talkies. She is liable to pay tax under the provisions of the Mysore Entertainments Tax Act, 1958 (hereinafter referred to as the Act) and cess under the Mysore Health Cess Act, 1962 (hereinafter referred to as the Health Cess Act). The cess under the Health Cess Act is levied on the tax on cinematograph shows leviable by the State under S.4 of the Act.

(2.) For the years 1967-68, 1968-69, 1969-70 and 1970-71 the petitioner submitted returns accompanied by the Treasury receipts for the amount of entertainments tax and surcharge paid under Ss.3 and 3A of the Act. For the years 1968-69 and 1969-70, she submitted returns in connection with show tax under S.4 of the Act and tax under the Health Cess Act.

(3.) The Entertainments Tax Officer, Gulbarga, passed orders in exercise of his powers under sub-sec. (3) of S. 6A of the Act, which are impugned in WP.Nos.1141 to 1144 of 1972. The orders in these four cases relate to the years 1967-68, 1968-69, 1969-70 and 1970-71. Except for the amount of tax assessed, the orders in all the four cases are similar. In WP. Nos. 1145 and 1146 of 1972, the Entertainments Tax Officer passed the impugned orders on 28-3-1972 under sub-rule (3) of Rule 41 of the Mysore Entertainments Tax Rules, 1959 (hereinafter referred to as the Rules) on the returns submitted by the petitioner. On 26-3-1972 the Entertainments Tax Officer passed the orders impugned in WPs. Nos.1147 and 1148 of 1972 under S.4 of the Health Cess Act, for the years 1968-69 & 1969-70. The validity of the orders impugned in WPs Nos.1147 and 1148 of 1972 under the Health Cess Act depends upon the validity of the orders passed under the Act for the relevant period which have been challenged in the other writ petitions referred to earlier. Hence, no independent consideration of the validity of the orders impugned in WP., Nos.1147 and 1148 of 1972 is called for.