RAGHURAJ THEATRE Vs. STATE OF HARYANA

JUDGEMENT

(1.) THE limited question that needs adjudication in this petition is as to whether the proviso attached to Section 15 of the Punjab Entertainment Tax (Cinematograph Shows) Act, 1954 is attracted to the facts of the present case. The question, referred to above, arises from the facts which need a brief mention.

(2.) PETITIONER is running a cinema hall at Gharaunda, District Karnal. The same was inspected by the Excise and Taxation-cum-Entertainment Officer along with other staff on December 4, 1989. Even though the visitors; to the cinema were found in possession of proper tickets, from the cooler room certain stamps and tickets, both used and unused, were taken into possession. On calculation, it was found that the petitioner had evaded duty to the extent of Rs. 4232/- on various counts, fully detailed in order, Annexure P-5, passed by Shri Bhaskar Chhaterji, IAS, Excise & Taxation Commissioner, Haryana, Chandigarh. After following proper procedure and recording evidence, following penalties were imposed on the petitioner :

(3.) WITH a view to appreciate the controversy, it shall be useful to reproduce Section 15 of the said Act which runs thus :