MANUBHAI M DESAI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this petition, the petitioner has challenged the show cause notice issued by Mamlatdar, Nadiad on 17-11-1983 and the subsequent orders passed and confirmed by the authorities under the Gujarat Entertainment Tax Act, 1977 directing the petitioner to pay Rs. 66,139.80 ps. by way of entertainment tax and equal amount by way of penalty.

(2.) The petitioner is the owner of "Sohang Cinema" situated at Petlad, Kheda District and is exhibiting pictures for the entertainment of the viewers. The petitioner was granted licence under the provisions of the Gujarat Entertainment Tax Act, 1977 (for short 'the Act') and Gujarat Entertainment Tax Rules, 1979 (for short 'the Rules').

(3.) Pursuant to the surprise visit made by the Commissioner of Entertainment Tax at the Cinema of the petitioner on 29/08/1983, a show cause notice came to be issued by the Mamlatdar at Nadiad on 17- 11-1983. It was alleged in the said show cause notice that various irregularities including sale of duplicate tickets etc. had been committed by the petitioner and the petitioner was called upon to show cause as to why penalty and re-assessment of escaped tax should not be levied. The petitioner replied to the said show cause notice on 29-11-1983. After hearing the petitioner, the learned Mamlatdar at Nadiad was pleased to pass the impugned order on 1-2-1984 at Annexure 'D' whereby the petitioner was directed to pay Rs. 66,139.80 ps. by way of entertainment tax and Rs. 66,139.80 ps. by way of penalty. Being aggrieved by the said order, of the Mamlatdar, the petitioner filed an appeal before the Collector, Nadiad. The petitioner lost in the appeal. The Collector, Nadiad decided the appeal on 18-4-1984 against the petitioner. Therefore, the petitioner carried it further in revision before the Commissioner of Entertainment Tax. However, he failed in the revision also. The revision came to be dismissed on 16-6-1986. The petitioner, thereafter, had filed Special Civil Application No. 4301 of 1986 before this Court. After hearing the parties, the matter was remanded to the Government for rehearing of the revision. The order was passed on 23-2-1987. Pursuant to the direction of this Court, the Government had reheard the revision and ultimately the order of the Mamlatdar, Nadiad passed on 1-2-1984 came to be confirmed. Hence the present petition.