N.P.S.S. SOUNDARAM, PRESIDENT, SRI PATHIRAKALIAMMAN FESTIVAL EXHIBITION COMMITTEE Vs. THE ENTERTAINMENT TAX OFFICER CUM-DEPUTY COMMERCIAL TAX OFFICER AND ANR.

JUDGEMENT

(1.) THIS petition is to quash the orders of the second respondent dated 23rd March, 1965, confirming the order of the first respondent dated 5th June, 1964, assessing the petitioner, on best judgment, to entertainment tax and surcharge in respect of a sum of Rs. 3,000 determined to be the entertainment collections made on 3rd May, 1964. The cinema was exhibited on certain other days as well, but we are not concerned with them, as this petition is confined only to the orders we mentioned. The validity of the orders are assailed on three grounds; (i) infraction of natural justice, (ii) the exhibition, including the cinema, did not amount to an entertainment, within the meaning of the Entertainment Tax Act and (Hi) in any case, the Madras Local Authorities Finance Act, 1961, is ultra vires. As we consider the first point is well -founded, it is unnecessary to decide the other two points.

(2.) LICENCE for the cinema shows was granted with the express condition that there should be a separate entrance and admission should be free. But the Entertainment Tax Officer found that there was no separate entrance provided and that no one without a ticket on payment of 15 paise at the entrance to the Exhibition, was admitted to the cinema show. That view he formed, as he expressly mentioned in his order, on enquiries made by him. No ground about the infraction of natural justice was taken in the appeal, but it seems to have been urged before the Commercial Tax Officer, as is evident from his order. He made reference to the statements of certain persons and recorded: