LILACHAND NAVALMAL SHAH Vs. DISTRICT COLLECTOR SANGLI

JUDGEMENT

(1.) The petitioner, by this writ petition, seeks to quash and set aside the order passed by the Collector, Sangli giving directions to pay amount of Rs.2,12,794/- towards entertainment duty on unutilised amount of service charges collected during the years 1992-93, 1993-94 and 1994-95.

(2.) The facts leading to this petition may be stated in brief as under:-

(3.) On behalf of the respondents affidavit-in-reply has been filed by Adinath Ganpat Vasudeo, Tahsildar, wherein he justified the demand on the ground that it was necessary to utilise the amount of service charges during the same year in which it was collected. He however, clarified that the Accountant General had fixed the liability of payment of entertainment tax at Rs. 1,20,035/- which has been already paid under protest by the petitioner and thus, he had cleared the liability of payment of entertainment tax upto the financial year 1994-95.