MAHANDRAKUMAR MOOLCHAND JAIN Vs. SATE OF MAHARASHTRA

JUDGEMENT

(1.) BY way of present petition, the petitioner impugns the order passed by the Collector and District Magistrate, Chandrapur dated 27-6-1986 thereby ordering that the petitioner should deposit in the Government treasury the evaded tax and surcharge of Rs. 67,349. 75 plus penalty of Rs. 1,01,024. 62 ps. totalling to Rs. 1,68,374. 37 before 15-7-1986 and further ordering that on failure to do so, the amount will be recovered as per the provisions of Land Revenue Code.

(2.) THE facts in brief out of which the present petition arises are as under:-That the petitioner is a proprietor of one Mahavir Touring Talkies, situated at Warora, Tq. Warora, District Chandrapur. The petitioner was served with show cause notice dated 9-7-1986 under the provisions of section 4-B of the Bombay Entertainment Duty Act, 1923 (hereinafter to be referred to as 'the Act') for "best judgment". The show cause notice states that on various earlier occasions the petitioner's touring talkies was raided by various authorities and it was found that the petitioner was using duplicate tickets and certain persons were watching the show without having tickets. It is further stated that despite giving various opportunities and various notices, the petitioner had failed to compound the matter and as such, he was directed to show cause as to why suitable orders should not be passed to recover the entertainment tax as per the best judgment.

(3.) VIDEREPLY dated 19-7-1985 the petitioner replied to the said show-cause notice and denied the charges. The petitioner submitted that the petitioner was not evading the taxes and that the petitioner had not committed any defaults as alleged in the show cause notice. The petitioner further submitted in the reply that the net income shown in the said show-cause notice was not correct. In fact, the net income of the petitioner was much more.