(1.) THE applicant has preferred this revision u/s 50 of the M.P. Land Revenue Code, 1959 against order dated 8.5.2003 of Commissioner, Gwalior Division, Gwalior. The Commissioner had, vide the impugned order, rejected the appeal of the applicant against order dated 20.3.2003 of Collector, Gwalior, who had imposed a tax of Rs.43,320/- and a fine of Rs.22,650/- for the alleged evasion of entertainment tax to the tune of Rs.361.20 in one show on 6.9.1998.
(2.) STATED briefly, the facts are that on 8.9.1998 the Asstt. Excise Commissioner submitted a report to Collector, Gwalior and reported inter alia evasion of entertainment tax by the applicant to the tune of Rs. 361.20. vide order dated 2.8.1999 a tax of Rs.5,79,861.45 was imposed on the applicant. Aggrieved by this order, the applicant, under Articles 226/227, approached the Hon'ble High Court, who set aside the order of Collector and directed Collector, Gwalior 'to decide the question strictly in accordance with the provisions of Section 4-C of the Entertainments Duty and, Advertisements Tax Act, 1936.' On remand, the Collector, Gwalior passed the order dated 20.3.2003 and imposed a tax of Rs.43,320/- being thirty days' tax evasion and Rs.22,650 as fine, being 50% of Rs.43,320/-. The Commissioner, Gwalior Division, Gwalior refused to interfere in the order passed by the Collector while disposing of the appeal by his order dated 8.5.2003.
(3.) THE following contentions were raised :-