M/S PARADISE CRUISES Vs. ASSTT. COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, VIKRIKAR BHAVAN, M.G. ROAD, PANAJI, GOA.

JUDGEMENT

(1.) Rule made returnable forthwith. The learned Additional Government Advocate for the respondents, waives service. Heard finally by consent of parties.

(2.) The petitioner is in the business of conducting river/boat cruises and is holding two vessels namely, Paradise 1 and Paradise 2. According to the petitioner, vessel Paradise 1 is ordinarily operated, while the vessel Paradise 2 is operated only for a few days, that too in peak season. The petitioner has registered itself with the Commissioner of Commercial Tax, as required under the provisions of the Goa, Daman and Diu Entertainment Tax Act, 1964 (Act, for short).

(3.) On 20.10.2010, the petitioner filed an application purportedly, under Section 3D of the Act for composition of tax for the month of November, 2010 in respect of both the vessels. The request of composition of tax in respect of Paradise 2 was granted, however, in respect of Paradise 1, it was refused.