ASHO JAIN Vs. STATE

JUDGEMENT

(1.) By this writ petition, an order passed by the Collector, Satna determining the amount of entertainment duty and penalty u/s 4-C of the M. P. Entertainment Duty and Advertisement Tax Act, 1936 (hereinafter referred to as the Act), is sought to be quashed.

(2.) Having heard learned counsel for the petitioner, we are of the opinion that no case for interference under Art.226 of the Constitution of India has been made out.

(3.) The facts in a nutshell necessary for consideration of the points raised by learned counsel for the petitioner are that on an inspection, it was found that in the cinema hall owned by the petitioner, there were many persons who were sitting with used tickets inspection whereof showed that entertainment duty had been paid earlier. This clearly indicated that no fresh tickets had been issued to those persons with the result that entertainment duty to that extent was apparently evaded. On the basis of the report of inspection and other records, the Collector determined the amount of entertainment duty which appeared to have been evaded by the petitioner. He added another amount as penalty. The amount of penalty so added is admittedly less than the penalty which was permissible to be imposed u/s 4-C of the Act.