R. K. THESIA Vs. COMMISSIONER OF ENTERTAINMENT TAX

JUDGEMENT

(1.) xxx xxx xxx

(2.) According to the petitioner, he is a sole proprietor of Harshad Cinema in Kalawad, Jamnagar. On 4th June, 1983. Entertainment Tax Collector issued show -cause notice to the petitioner, stating why criminal action should not be taken against him under Section 15 of the Gujarat Entertainment Tax Act, 1977, in respect of sale of unapproved tickets which were detected in a surprise check conducted on 14th February, 1983. The petitioner had replied to that show -cause notice on 3rd August, 1983. According to the petitioner no adverse order was made against him pursuant to the hearings that followed the show -cause notice. The complaint which was filed against the petitioner on 27th June, 1984 under Sections 15 and 16 of the said Act came to be rejected by the learned Judicial Magistrate First Class, Kalawad on 19 -4 -85 as per the order, a copy of which is at Annexure : A to the petition.

(3.) Thereafter on 4th July, 1987, the Prescribed Officer issued show -cause notice under Section 9(1) of the Act to the petitioner regarding escaped entertainment tax for the period between September, 1981 and 14th February. 1983, to the tune of Rs. 48,208.55 ps. The petitioner raised a contention in reply to these notices that the notices were time barred under Section 9(5) of the said Act read with Rule 15 of the Gujarat Entertainment Tax Rules, 1979. The Prescribed Officer -Mamlatdar, however, made an order on 10th August, 1987, rejecting the contention of the petitioner that the notices were time -barred and confirmed the demand of the said amount on the ground that it had escaped assessment.