HANJAR CINEMA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The subject matter of present petition is the demand for and recovery of entertainment tax from the petitioner, pursuant to the adjudication in respect of the irregularities reportedly committed by the petitioner in the matter of payment of the entertainment tax.

(2.) The relevant facts can be summarized as follows:

(3.) Mr.M.B. Gandhi, learned advocate has appeared for the petitioner. Though, all conceivable contentions against the impugned orders, including the ground of non-application of mind, arbitrariness, violation of principle of natural justice, lack of jurisdiction etc. have been stated in the petition memo, the learned advocate has restricted his grievance essentially on only two grounds viz. (a) since the last checking was carried out on 18.10.1988, the impugned demand and recovery for period prior to the said date is not justified and the petitioner cannot be asked to make payment of tax for period prior to the date of the last checking; (b) on the strength of tickets of one show, and that too only of upper stall, the difference for entire capacity for period of more than three months cannot be raised.