CHEKKUNNI Vs. KALIKAVU PANCHAYAT

JUDGEMENT

(1.) Petitioner challenges Exts. P-13, P-21 and P-27 notices issued by the second respondent, on the ground that he lacked jurisdiction to issue such notices as there is no specific provision in the Local Authorities Entertainments Tax Act, 1961 authorising him to assess entertainment tax, petitioner is called upon to pay a sum of Rs.5,636.07 by way of entertainment tax, additional entertainment tax, show tax, surcharge etc. for 11 shows exhibited from 1-7-1990 to 4-7-1990. Ext. P13 notice shows that the licence issued to the petitioner on 30-12-1989 expired on 30-6-1990 and that the petitioner exhibited 11 shows without licence from 1-7-1990 to 4-7-1990.

(2.) Contention of the petitioner is that the only course available to the respondents is to take action under S.10 of the Act and not to make any assessment on conjectures.

(3.) The short question that arises for consideration is whether the local authority can assess the petitioner of the tax due from him under any of the provisions of the Act. S.5 provides that no person shall be admitted for payment to any entertainment where the price for admission is subject to entertainments tax except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp issued by the local authority indicating the proper tax for such ticket. S.6 provides for the manner of payment of tax. It says that entertainment tax shall be levied in respect of each person admitted for payment and in the case of admission by ticket, shall be paid by means of a ticket referred to in clause (a) of sub-s.(1) of S.5, and in the case of admission otherwise than by ticket, shall be calculated and paid on the number of admission. S.6(2) provides that the entertainment tax in the case of admission otherwise than by ticket shall be recoverable from the proprietor. S.6A(2) says that the tax referred to in sub-s.(1) shall be recoverable from the proprietor. S.9 enables any officer authorised by the local authority to see that the provisions of the Act and the rules are being complied with. S.10 provides for penalty for non payment of tax. S.10 makes it clear that if any person is admitted for payment to any place of entertainment and the provisions of S.5 are not complied with, the proprietor of the entertainment to which such persons is admitted shall, on conviction by a Magistrate, be liable in respect of each such offence to a fine not exceeding two hundred rupees and shall in additional be liable to pay any tax which should have been paid. Thus from a reading of S.10 it can be seen that the course available to the local authority is to prosecute the proprietor of the theatre who has not complied with S.5, before the Magistrate. There is no provision which enables the local authority to make any best of judgment assessment. In K.E. Mathew v. Thottapuzhassery Panchayat ( 1969 KLT 224 ) this Court held that unless there is a specific provision in the Entertainments Tax Act, the Panchayat cannot assess or re-assess the petitioner.