K G SUBRAMANIAM NAIDU Vs. DEPUTY COMMERCIAL TAX OFFICER PONNERI ASSESSMENT CIRCLE PONNERI CHENGALPATTU

JUDGEMENT

(1.) THIS petition has been filed for the issue of a writ of certiorari to quash the orders of the first respondent herein dated 23rd July, 1981 and made in proceedings No. P. F. 6/74-75, ordering adjustment of a sum of rs. 4, 820 from the security deposit of Rs. 9, 000 deposited by the petitioner by way of term deposit into the State Bank of India, Ponneri.

(2.) IN the affidavit filed in support of the writ petition, it is, inter alia, stated by the petitioner that he is the proprietor of the permanent cinema theatre, viz. , "vetrivel Murugan Theatre" in Ponneri Town and that the said theatre was commissioned in the year 1974. He has been permitted to pay a weekly tax of Rs. 2, 410 in respect of the theatre under section 5-B (1) of the Tamil nadu entertainments Tax Act, 1939. A permit in form IV-B has also been issued to him under rule 32-J of the Rules framed under the said Act, and he has been paying the tax for every week of the running of the theatre. The weekly returns giving the totals in respect of the particulars recorded in form II for all performances during the week from Monday to Sunday were being regularly submitted by the petitioner to the respondent, and the tax for the preceding week was being regularly paid on the following Tuesday. While so, for the the week ending 29th June 1980, i. e. , for the week from 23rd June, 1980 to 29th june, 1980, the theatre did not function but remained closed, i. e. , on the 23rd and 24th due to the demise of Sanjay Gandhi, on the 25th due to the demise of the Ex-President V. V. Giri, and on the 26th and 27th due to projector failure and on the 28th and 29th due to current shortage. These facts were duly recorded in the D. C. R. regularly maintained by the petitioner and also in the weekly returns submitted to the first respondent on 1st July, 1980. Along with the weekly return, a covering letter was also addressed to the first respondent setting out the facts relating to the non-functioning of the theatre for the week in question. As the theatre did not function for the entire week the tax for the said week was not paid. The first respondent did not raise any objection or demand payment of tax for the said week. IN fact the tax for the subsequent weeks was accepted by the first respondent without any protest.