PANKAJ JANTA CINEMA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) THE petitioner has challenged an order dated 20.11.2000 passed by the Deputy Commissioner (Entertainment Tax) Surat as confirmed by the appellate order dated 4.5.2002 passed by the Collector of Entertainment Tax, Surat and the revisional order dated 16.3.2004 passed by the Commissioner of Entertainment Tax on behalf of the State Government.

(2.) BRIEF facts are as under:

(3.) HAVING thus heard learned counsel for the parties, firstly we are of the opinion that insofar as number of seats on 25.4.2000 i.e. on the date of inspection is concerned, there is little doubt. The authorities counted number of seats in the cinema hall in presence of the representative of the petitioner and found that there were 814 seats. This finding of fact accepted by the appellate and revisional authority calls for no interference in absence of any rebuttal evidence produced by the petitioner.