VINOD TALKIES Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) By this writ petition, the petitioner seeks to quash the impugned assessment orders and demand notices dt. 6-12-1985, Annexures 2, 3, 4 and 5. It has been prayed that the order dt. 21-4-1988 passed by the Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, may kindly be quashed. The petitioner has further prayed that it may be held that the petitioner was fully covered by the Notification dt. 3-3-1982, (Anx. 1) and was entitled to exemption from payment of Entertainment Tax.

(2.) Briefly stated the facts of the case as alleged by the petitioner are that he took on lease one 'Nohra' from one Mangi Lal Rathi and constructed a Cinema House of ordinary construction after investing substantial amount of money. It is alleged that the non-petitioner No. 3 inspected the Cinema House on 30-10-1982. Thereafter show cause notice was issued to the petitioner-firm and ultimately assessment order dt. 6-12-1982 was passed for the month of October, 1982 and November, 1982 holding that the Cinema House constructed by the petitioner was not a new one, and a demand of Rs. 5918.50 for the month of October, 1982 and Rs. 3321.40 for the month of November, 1982 was created vide Anxs. 2 and 3. Demand notices for recovery of the amount vide Anxs. 4 and 5 for these two months were also issued. The petitioner preferred regular first appeal under Rule 27 of the Rajasthan Entertainment and Advertisement Taxes Rules, 1957 before the Dy. Commissioner (Appeals), which was allowed holding that the petitioner is entitled to the 100% exemption and the assessment orders were quashed vide Anx. 6, dt. 26-5-1986. Thereafter the non-petitioner No. 3 filed a revision petition before the Additional Commissioner, Commercial Taxes, Rajasthan. The revision petition was allowed by the non-petitioner No. 2 on 21-4-1988 (Anx. 11) while setting aside the order dt. 26-5-1986 passed by the Dy. Commissioner (Appeals). Hence this writ petition.

(3.) In this writ petition, which has been filed on 12-7-1988, notice to show cause was issued on 14-7-1988 and recovery in pursuance of the demand notices was stayed on furnishing solvent security.