KALIKAVU PANCHAYAT Vs. CHEKKUNNI

JUDGEMENT

(1.) This Appeal is preferred by the Kalikavu Panchayat against the judgment of the learned Single Judge in O.P.No.9696 of 1990-D dated 3-11-1992, allowing the Writ Petition filed by K.T. Chekkunni, the first respondent.

(2.) Respondent writ petitioner challenged Exts. P13, P21 and P27 notices issued by the Executive Officer of the Appellant Panchayat seeking to recover entertainment tax under the provisions of the Local Authorities Entertainments Tax Act, 1961. Writ Petitioner was called upon to pay a sum of Rs.5,636.07 by way of entertainment tax, additional entertainment tax, show tax, surcharge, etc. The relevant shows said to have been exhibited from 1-7-1990 to 4-7-1990. Ext. P13 notice shows that the licence issued to the writ petitioner on 30-12-1989 expired on 3-6-1990 and that the writ petitioner exhibited 11 shows without licence from 1-7-1990 to 4-7-1990.

(3.) Before the learned Single Judge, respondent writ petitioner contended that there was no provision for any best judgment assessment to be made by the Executive Officer of the Panchayat, and that the only provision which he could invoke was S.10, which provided for prosecution for non payment of entertainment tax. The learned' Single Judge accepted the above said contention, and followed the earlier decision of this Court in K.E. Mathew v. Thottapuzhassery Panchayat, 1969 KLT 224 , and allowed the Writ Petition. In that decision it was held by a learned Single Judge of this Court that the Panchayat could not assess or re-assess entertainment tax which has escaped assessment.