KRISHNA TALKIES Vs. ADDITIONAL COMMISSIONER COMMERCIAL TAXES RAJASTHAN

JUDGEMENT

(1.) THIS writ petition has been filed against the order of Deputy Commissioner (Administration), Commercial Taxes Department, Kota, dated August 6, 1992 and that of the Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, dated October 20, 1993, challenging the amount fixed by way of composition.

(2.) THERE is a scheme under the Rajasthan Entertainments and Advertisements Tax Act, 1957 (for short "the Act of 1957"), by which, instead of making the payment on each of the tickets for the customers visiting the cinema the composition can be made for one year. In pursuance of the Cabinet decision dated July 8, 1982, the said scheme has been framed under section 6 (3) of the Act of 1957. The petitioner moved an application to the Deputy Commissioner (Administration) on March 28, 1992 that the rates are to be increased from May 1, 1992 as mentioned in the said letter. THEREafter, another letter dated July 30, 1992 was sent in which it was mentioned that because the permission was not received therefor, the rates have not been increased and they shall be informing the Deputy Commissioner (Administration) with regard to increase of rate. The Deputy Commissioner has taken into consideration the increase of rate as mentioned in the letter dated March 28, 1992 but has not considered the averments made in the letter dated July 30, 1992 and fixed the amount of composition. An application for rectification was also moved but the Deputy Commissioner (Administration) refused to reduce the amount of composition. In the revision preferred before the Additional Commissioner under the Act of 1957, it was observed that the order of composition was passed on the admission and application of the petitioner and, therefore, no interference is required in the order passed by the Deputy Commissioner (Administration ). The revision was dismissed.

(3.) SO far as the other mistake is concerned, it has been submitted by the learned counsel for the respondents that the mistake exists in the calculation also. In these circumstances, the orders passed by the Deputy Commissioner (Administration) and the Additional Commissioner are set aside and the matter is sent back for re-calculation of the amount of composition. The respondents would charge the composition fee on the basis of old rate from May 1 to October 31, 1992 and so far as the period from November 1 is concerned, the amount as fixed shall remain as such subject to the corrections and calculations as above. The writ petition is accordingly allowed. Writ petition allowed. .