GOPI CINEMA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Gopi Cinema, petitioner has filed this petition challenging the order dated 10/02/1988, passed by the Deputy Commissioner, Entertainment Tax, Gandhinagar Division at Annexure `C', order dated 9th August, 1988, passed by the Entertainment Tax Collector, District Kheda at Annexure `D' and also the order passed by Commissioner of Entertainment Tax, Gujarat State, dated 7/02/1989 and also the notice dated 2 7/02/1989, issued by Deputy Commissioner, Entertainment Tax, Gandhinagar Division, stating that if the payment of entertainment tax Rs.48,745.00 is not paid the property may be taken auction in this behalf.

(2.) The facts giving rise to this petition are as under:-

(3.) . Mr.Deepak Raval, learned advocate for Mr.M.R.Anand, has appeared on behalf of the petitioner. He submitted that, under Section 26 of the Act, all inquiries and proceedings before the Prescribed Officer, Appellate Authority and the State Government are deemed to be judicial proceedings. He submitted that impugned orders passed by the authority are absolutely perverse and very negation of the elementary requirement of judicial proceeding. He submitted that the approach of authority cannot be said to be a rational or judicial one and, therefore, the same deserves to be quashed and set aside. He has relied upon Section 193 of the Indian Penal Code. He submitted that without any evidence on record the authority came to the conclusion that the petitioner owner has issued duplicate tickets.