JOINT COMMISSIONER OF COMMERCIAL TAXES Vs. K SHANMUGASUNDARAM

JUDGEMENT

(1.) HEARD Mr. Haja Naziruddin, Special Government pleader for the appellants and Mr. S. Ramanathan for respondent.

(2.) THE present appeals have been directed against the common order passed by the learned single Judge in w. P. Nos. 3864 3865 and 3586 of 1992. Such writ petitions had been filed by the present Respondent for quashing the assessment order in respect of three theatres as confirmed upto the stage of revision and also the penalty.

(3.) INITIALLY the original authority levied penalty at 150%, but such penalty was reduced to 50% by the second revisional authority, namely, the Joint Commissioner of commercial Taxes. Learned single Judge, while upholding the orders relating to assessment of payability of entertainment tax, has quashed penalty only on the ground that previous history of the writ petitioner was very clear and the writ petition was not an habitual offender of such nature.