RAMKRISHAN VITHAL KODGIRE Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THE petitioner was running a Cinema Theatre known as "jyoti Chitra Mandir" at Nanded. The petitioner had to pay the entertainment duty as per the provisions of the Bombay Entertainments Duty Act, 1923 (hereinafter referred to as "the Act") and the Bombay Entertainments Duty Rules, 1958 (hereinafter referred to as "the Rules" ). The petitioner had to file returns for a block period of seven days as per the facility availed by him for payment of duty and the duty had to be paid within a period of ten days, as per the provisions of sub-section (2) of section 4 of the Act. The petitioner further contends that there was no dispute with respect to duty payable and the return filed by the petitioner, however the payment of duty was not made within time prescribed under the Rules.

(2.) THE petitioner received the notices dated 10-7-1987 and 22-7-1987 from the Additional District Magistrate, Nanded and the Tahsildar, Nanded. As per the said notices the petitioner was directed to pay Rs. 88,040 towards interest on duty payable by him which was paid late for the period from 1983-84 to 1986-87 and this demand is challenged by the petitioner in this petition. It is contended that the respondents had no authority to charge interest on delayed payment and to make demand of interest for the said period.

(3.) THE respondents through their affidavit in reply have contended that the respondent had authority to collect interest on late payment of duty as per the two Circulars dated 22-12-1975 and 26-6-1979 and, therefore, it is prayed that the writ petition be dismissed.