JOSE THOMAS Vs. MUNICIPAL COMMISSIONER PALAI

JUDGEMENT

(1.) THE petitioner is the proprietor of a cinema theatre at Palai by name Universal THEatre. He has brought this writ petition seeking to quash the notices Exts. P4 and P6 issued to him by the Municipal commissioner, Palai, (respondent) calling upon the petitioner to remit an amount of Rs. 2081. 20 to the Municipal Office within 15 days by way of remittance of additional entertainment tax for the period from 1721973 to 541973.

(2.) THE petitioner contends that he had collected and remitted the entertainment tax in respect of the tickets for admission sold during the period in question at the rates indicated in two orders dated 14 2 1973 and 16 5-1973 issued to him by the respondent and that, as such, it could not be said that there was any short remittance of amounts due by way of additional tax on entertainments on the part of the petitioner. It is also contended on behalf of the petitioner that in as much as he had collected from the persons admitted into the theatre entertainment tax only at the rates indicated in the two orders dated 14 21973 and 16 51973 he cannot legally now be called upon by the respondent to remit from his pocket any amounts by way of tax on entertainments.