SHYAMLAL Vs. STATE OF M.P.

JUDGEMENT

(1.) THE petitioner has filed this petition under Article 227 of the Constitution of India seeking quashment of order dated 23.1.1991 (Annexure 'P -12') passed by respondent No. 3 in Appeal No. 59/89 -90 whereby confirming the order dated 4.4.1990 (Annexure 'P -8') passed by respondent No. 2 in case No. 32/89 -90 imposing Entertainment Duty amounting to Rs. 1,00,698.15 Ps. and penalty thereon.

(2.) THE petition was admitted for final hearing on 25.2.1991 and recovery proceedings were stayed.

(3.) LEARNED counsel for the petitioner made a very short submission that on 29.1.1990 by Annexure 'P -1' a show -cause notice was given to the petitioner for assessment of tax under section 4C of the M.P. Entertainment Duty and Advertisement Tax Act, 1936 (for short 'the Act') and he was directed to appear on 18.2.1990, which was the date of Sunday. The petitioner had already filed reply on 12.2.1990. Thereafter by another notice dated 26.3.1990 the case was fixed for hearing on 4.4.1990. On that date petitioner could not appear because of some death in his relation and, therefore, he had sent one application dated 2.4.1990 by Regd. post for adjournment and a telegram for adjournment was also sent but the case was not adjourned and order was passed on 4.4.1990 imposing the duty and penalty.