ARUNA THEATRE Vs. DISTRICT COLLECTOR DINDIGUL DISTRICT

JUDGEMENT

(1.) The petitioner-theatre was inspected by the Commercial Tax Officials on 12.11.2001. The inspecting officials from Commercial Tax Department found that the petitioner-theatre accommodated an excessive viewers and the petitioner also failed to maintain daily collection register.

(2.) On receipt of notice from the Commercial Tax Department, the petitioner came forward to compound the offence. A sum of Rs.1,000/- for each count was paid by the petitioner after compounding the offences.

(3.) The respondent issued a show-cause notice invoking the provisions under Section 9(1) of the Tamil Nadu Cinemas Regulation Act, 1955, calling for explanation as to why the licence of the petitioner shall not be revoked or suspended by the respondent, as the petitioner was permitted to compound the offence under Section 15 of the Tamil Nadu Entertainments Tax Act, 1939.