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2009 (7) TMI 755 - SUPREME COURTWhether the petitioner although having collected the entertainment duty at 45 per cent, i.e., 100 per cent of the duty during the period, it was eligible to enjoy exemption from entertainment duty, i.e., from June 7, 2005 to January 19, 2006 to the extent of 75 per cent, i.e., concessional rate being 25 per cent of 45 per cent? Whether the State can levy more than 25 per cent of the rate of duty leviable under clause (ii) or as the case may be, sub-section (3) of the said BED Act from the petitioner? Held that:- Appeal allowed. A proprietor of a multiplex cinema theatre when collects tax by way of entertainment duty from the cinema-goers, it would be entitled to collect such tax which is subject to levy and collection by the State. The authority in this behalf is implicit. For the aforementioned purpose, only the statute provides for the mode and manner in which the tax is to be collected. Once it is held that the amount realizable from the cinema-goers by way of entertainment duty comes within the purview of the definition of "tax", we see no reason to justify the conclusion of the High Court that the State Government for all intents and purposes conferred the retention benefit. If the State intended to provide for a grant, the same should have expressly been stated. The respondent cannot be granted a huge amount by a welfare State indirectly which it cannot do directly. Direct that the State shall realize the amount to the extent the respondent had unjustly enriched itself and pay the same to a voluntary or a charitable organization, which according to it is a reputed civil society organization and had been rendering good services to any section of the disadvantaged people and in particular women and children. We would request the honourable Chief Minister of the State to take up the responsibility in this behalf so that full, proper and effective utilization of the amount in question is ensured.
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