PARADISE CINEMA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The present Application has been filed by the Petitioner for the prayer iner alia; issuing of writ of mandamus or any other appropriate writ, order or direction, quashing and setting aside the order passed by the Respondent No.2 dated 31.3.1998 and the order dated 29.5.1997 passed by the Respondent No.3 in Appeal No. 7 of 1996 as well as the order dated 17.6.1997 passed by the Prescribed Authority and Mamlatdar, Entertainment Tax, Junagadh passed in Assessment Case No. 2 of 1996 and the notice dated 4.8.2009 issued by the Respondent no.4 directing the petition to pay Rs.7,16,872/-. The Petitioner has also prayed for similar interim relief.

(2.) The facts of the case briefly summarized are that the Petitioner is an Administrator and Partner of Paradise Cinema and running a cinema in the name and style of Paradise Cinema at Porbandar. The Cinema was checked in the last show on 10.1.1996, i.e. third show at about 23:15 hours by the Entertainment Tax Inspector, Junagadh and a show-cause notice was issued pointing out certain irregularities / deficiencies, which were found in the said surprise checking on 10.1.1996 inter alia:

(3.) The show cause notice was replied by the petitioner vide letter dated 8.3.1996. However, after considering the same, the order came to be passed making assessment for recovery of tax and also for penalty in exercise of powers under Section 9(1) and 9(3) of The Gujarat Entertainments Tax Act, 1977 (hereinafter referred to as "the Act"). A copy of the order passed by the Entertainment Tax Mamlatdar is at Annexure-A.