C T O SURATGARH Vs. SIDDHU PALACE SURATGARH

JUDGEMENT

(1.) JARVIS, a jurist of his times once said "while taxes and death, both are inevitable, being taxed to death is not".

(2.) THE case present before this Court poses a question as to whether the entertainment tax collected by Panchayat Samiti under the Provisions of Rajasthan Entertainments (And Advertisement) Tax Act, 1957 (for short "the Act" hereinafter) discharges the liability of the assessee under the Act and, therefore, State Government through its Commercial Taxes Department again cannot demand the same tax on the same entertainment and for the same period.

(3.) THE litigation before this Court now by way of this batch of revision petitions filed by the Commercial Taxes Officer is for the period subsequent to the aforesaid period up to 6. 1. 1982 on account of different assessments for different periods of a quarter or monthly basis. Against the order of the Tax Board, Ajmer, which following the view of the Rajasthan Tax Tribunal, held in favour of the assessee that once the tax in question had been paid to the Panchayat Samiti as per Section 19-A of the Act, the assessee could not be required to pay again the same tax to the C. T. O. THE Tax Board upheld the order of the Dy. Commissioner (Appeals), who also had allowed the first appeal of the assessee on similar grounds.