LAWS(CAL)-2000-3-3

AMITAVA MITRA Vs. STATE OF WEST BENGAL

Decided On March 29, 2000
AMITAVA MITRA Appellant
V/S
STATE OF WEST BENGAL Respondents

JUDGEMENT

(1.) A very interesting point is involved in this writ petition.

(2.) The petitioner is running a cinema hall under the name and style "Swapna" within the District of Howrah. The petitioner has been paying taxes in respect of the said cinema hall as payable under the Bengal Amusements Tax Act. At present, the system of embossing on the saleable tickets to the purchasers upon payment of advance tax is going on. There is no dues of tax in respect of the said cinema hall.

(3.) A staff of the office of the concerned Bureau of Investigation sent all information to the cinema hall for making a visit to the Sub-Inspector of Police and on being refused a seizure has been made by the Sub-Inspector of Police, Bureau of Investigation as on 2nd February, 2000. From the seizure list, it appears that such seizure has been made under Section 11(4) of the Bengal Amusements Tax Act. On that very day, a notice was issued directing the petitioner to appear before the said officer along with certain documents. Section 11 of the Bengal Amusements Tax Act (5 of 1922) reads as follows :