VIJAY CINEMA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) THE petitioner has approached this Court being aggrieved by an order dated 7th March, 1998, passed by the Revisional Authority in revision of an order dated 13th January, 1997, passed by the Divisional Deputy commissioner, Entertainment Tax, Rajkot.

(2.) AT the time of admission, this Court has granted stay against execution and implementation of the order on condition that the petitioner shall deposit with respondent No. 3 a sum of Rs. 55,212/- on or before 27th April, 1998.

(3.) AFFIDAVIT-IN-REPLY is filed by Mamlatdar, Entertainment Tax, Bhavnagar, who has stated therein that despite the above order, the petitioner has not deposited the said amount till date and, thereafter, the Department has already initiated necessary proceedings against the petitioner for the recovery and the charge has been created on the property by the Revenue Department.