INDIRABEN C DESAI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This petition is filed by the petitioner for an appropriate writ, order or direction quashing and setting aside the orders passed by the Deputy Commissioner of Entertainment Tax, Gandhinagar on September 24, 1986, Annexure : B to the petition, as confirmed by the Commissioner of Entertainment Tax, Government of Gujarat on July 7, 1987, Annexure : C to the petition.

(2.) The case of the petitioner was that on 5th May, 1986, a surprise checking was done by Entertainment Tax Inspector, Mr. Parmar from the office of the Deputy Commissioner of Entertainment Tax, Gandhinagar Division, Gandhinagar in the afternoon of first show at about 2.15 hours in 'Jaihind Talkies". At that time, a Hindi movie " Achchha-Bura" was being exhibited. A Ticket Register No.17 was checked and it was alleged that on physical verification of the auditorium, some counter-foils were collected by the Inspector from the spectators which were compared with Ticket Register No.17, and it was found that certain irregularities were committed by the petitioner. On physical verification, it was found that duplicate tickets were issued and Government was deprived of entertainment tax in respect of following Tickets :-

(3.) A show cause notice was issued on 5th June, 1986, Annexure : A to the petition. In Para 2 of the said notice, it was stated as under :-