KAILASH TALKIES Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The instant writ petition has been filed by the petitioner for quashing the impugned assessment orders dated 7-9-89 Annx. 1 to 5 for the month of April, 1988 to August, 1988 along with order dated 1-8-1992 Annexure 8 to the writ petition passed by the Addl. Commissioner, Commercial Taxes, Rajasthan, Jaipur (respondent No. 1 ) in exercise of his revisional powers under Rule 29 of the Rules framed under Rajasthan Entertainment (And Advertisements) Tax Act, 1957 (hereinafter referred to as 'the Rajasthan Act No. 24 of 1957).

(2.) Brief facts which are necessary for disposal of the instant writ petition lies in a narrow compass. The Commercial Taxes Officer, Shri Samrath Lal Panwar made inspection on 30-8-1988 at 7.45 p.m. of the petitioner's Picture Hall known as Kailash Talkies, Kapasan Dist. Chittorgarh in the presence of Shri Jagdish Prasad Borgama, brother of one of the partners and found that at that time, the picture "Parwana" was exhibited. The Inspecting Officer also found that the ticket issued to the spectators were not issued from the authenticated ticket books by the Entertainment Department. It is alleged that the tickets were issued to various persons from the ticket books bearing serial number, which were different from the ticket books authenticated by the department.

(3.) A show cause notice was issued to the petitioner by the Assessing Authority. In reply to show cause notice, the petitioner submitted his explanation stating therein that the ticket books used on 30-8-1988 were from the ticket books used up to 31-12-1987 duly authenticated and were being used on that day because the current ticket books were lying in a locked cup-board and the keys were with the partner, who was out of station and also as new rates were not yet fixed and new ticket books bearing new rates were not got printed by that time. It is also alleged in the explanation submitted by the petitioner that a remark to this effect was duly noted by the Booking Clerk on the said series being used on that day.