LAWS(CAL)-1992-11-24

AMARENDRA NATH GIRI Vs. STATE OF WEST BENGAL

Decided On November 26, 1992
Amarendra Nath Giri Appellant
V/S
STATE OF WEST BENGAL Respondents

JUDGEMENT

(1.) The present writ petition has been filed praying, inter alia, for an appropriate writ of mandamus commanding the Respondents to forbear from taking any step or further steps pursuant to the purported notice vide memo. No. 1039/L.T. dated December 28, 1988, copy of which is Annex. 'F', to the writ petition and further commanding the Respondents to withdraw and/or rescind the impugned order dated January 7, 1989, passed by the District Magistrate and Licensing Authority, Midnapore, cancelling the temporary licenceNo. 18/87 issued to the Petitioner and declaring the Petitioner disqualified for holding such licence for a period of ten years in terms of Section. 4 of the Bengal Amusement Tax Act, 1922.

(2.) It is stated in details that the Petitioner obtained the temporary licence to exhibit cinema shows with effect from June 17, 1987 to September 7, 1987. Subsequently, it was detected on enquiry that the licensee had fraudulently recorded the payment of entertainment tax and show tax by Selling duplicate and false tickets with cut/used entertainment tax stamps affixed on the said tickets sold and by submitting false returns of daily sale of tickets. A notice to show cause was given. Reply was filed and by the impugned order dated January 7, 1989, the Licensing Authority found that the allegations had been satisfactorily Droved, and hence he proceeded in exercising the powers conferred upon the Licensing Authority under Sec. 4B of the Bengal Amusement Tax Act, 1922. The Licensing Authority, lamely the Collector, rejected the temporary licence holding, inter alia, that the licensee would not be entitled to ask for grant of licence for a period of 10 years for fraudulently evading payment of entertainment tax and show cause.

(3.) Being aggrieved the Petitioner has come to the writ Court and obtained an interim order passed by Pratibha Bonnerjea 3. (as Her lordship then was) for maintenance of status quo. The writ petition was moved on January 12, 1989, and an interim order of status quo was directed to be maintained for a limited period. Subsequently, by the order dated January 31, 1989, the interim order has been extended to continue until further orders.