MAHARAJA TALKIES Vs. STATE OF M P

JUDGEMENT

(1.) IN this writ petition, the petitioner has assailed the legality and validity of the order passed by the Additional Commissioner Excise, dated 4th January, 1992 Annexure P-6, passed under the provisions of M.P. Entertainment Duty and Advertisement Tax Act, 1936. It is not in dispute that the impugned order was passed in exercise of the appellate jurisdiction conferred upon the Additional Commissioner under the said Act.

(2.) THE question, whether such an order passed by the Additional Commissioner as an appellate authority under the said Act is amenable to writ jurisdiction or reviable under section 50 of the M.P. Land Revenue Code was examined by this Court in the case reported in 2001(1) MPJR 64 (State v. Triyang Talkies). This Court, after examining the entire scheme of the Act in question and also the provisions of M.P. Land Revenue Code and in particular, section 50 of the Code and that of Entertainment Duty Tax Act, held that the order passed by the appellate Court i.e. Additional Commissioner, is revisable u/s 50 of the Code and therefore, the remedy of an aggrieved will be to file a revision u/s 50 of the Code before the Board of Revenue. I am bound by the view, so taken by the learned Single Judge in the case, referred supra.