PATEL TALKIES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Is it necessary that the appointment of prescribed officer under the Gujarat Entertainment Tax Act, 1977 by the State Government should be notified in the Official Gazette? In case notification as required under Sec. 11A(l)(b) of the Gujarat Entertainment Tax Act, 1977 is not published in the Official Gazette, what is the effect thereof? These are some of the questions which arise in this petition.

(2.) Petitioner No. 1 is a partnership firm and petitioner No. 2 is a partner thereof. The firm is the owner of a cinema theatre at Karjan which was visited by the Inspector of Entertainment Tax. In connection with the irregularities noticed by him, a show-cause notice was issued by the Mamlatdar, Baroda. After hearing the parties, he came to the conclusion that there was evasion of Entertainment Tax. He also held the petitioners guilty and assessed the amount of tax and imposed penalty as mentioned hereinbelow : Rs. 37,573-30 : Tax assessed Rs. 53,359-95 : Amount of one and a half times penalty, Rs. 90,933-25 : Total The matter was carried in appeal before the Collector (Appeals) who modified the order as follows : Rs. 17,167-15 : Amount of tax assessed Rs. 25,131-20 : Amount of one and a half times penalty. Rs. 42,298-35 : Total Out of the aforesaid amount, an amount of Rs. 17,167-15 ps. was paid. Hence balance amount of Rs. 25,750-73 ps. remained due and payable.

(3.) The matter was carried in revision before the Commissioner for Entertainment Tax, who after hearing the parties confirmed the order passed by the Collector. Hence this petition challenging the legality and validity of the aforesaid orders.