NATRAJ THEATRE Vs. DEPUTY COMMISSIONER ENTERTAINMENT TAX

JUDGEMENT

(1.) The special appeal and the writ petition raise the same questions of law, so they are clubbed and heard together. The special appeal is filed against the order of the Deputy Commissioner in Proceedings Rc. No. 1001/87/A6 dated November 26, 1987.

(2.) The petitioner filed revision before the Deputy Commissioner (C.T.), Nellore, against the order of the Commercial Tax Officer passed in Agreement No. 64/79-80 dated January 23, 1981 refixing the amount of tax payable under section 5(1) of the Andhra Pradesh Entertainments Tax Act, 1939 (for short, "the Act"). The liability of the petitioner was fixed under section 5(1) of the Act for the period from June 26, 1980 to June 25, 1981 at Rs. 720.43 per week. The petitioner reported variation in the gross collection capacity consequent upon reduction in the seating capacity and because of upward revision of rates of admission which are said to have been approved by the Joint Collector, Ongole, the licensing authority. So far as the seating capacity is concerned, the Commercial Tax Officer took the view that the reduction in the seating capacity cannot be taken note of but fixed the gross collection capacity taking into consideration the upward revision in the rates. That order of the assessing authority was questioned in revision by the petitioner under section 20 of the Act. The revision was, however, dismissed on November 26, 1987. That order was assailed in the special appeal.

(3.) Being faced with the situation with regard to the position that the revision itself was not maintainable on the application of the petitioner and therefore the special appeal is incompetent, the petitioner filed the writ petition challenging the validity of the order of the Commercial Tax Officer dated January 23, 1981.