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2011 (8) TMI 1011 - RAJASTHAN HIGH COURTAssessee relied on the notification dated March 15, 1996 claiming 100 per cent tax exemption for a period of five years Held that:- In the present case, licensing authority has throughout been relying on the notification dated March 15, 1996 while renewing the licenses of the assessees in these matters and no effort was made by the Commercial Taxes Department to get that condition of licence altered according to subsequent notification dated August 8, 2002. There is no explanation why if the licensing authority had issued the licence containing the stipulation of "nil entertainment tax" and renewal thereof was done on year to year basis, the Commercial Taxes Department, which is authorized to collect entertainment tax, did not take any steps to get the said condition of the licence modified, altered, varied or even revoked or rectified to indicate the amount of tax. The contention of the Revenue that condition incorporated in the licence by the licensing authority would, not be binding upon the Commercial Taxes Department, can neither be appreciated nor approved of because they are both two organs of the State, which cannot be permitted to speak two different voices. Even though the licensing authority was under an obligation to act according to the Act of 1952, yet the licensing authority has been assigned certain duties under section 11 of the Act of 1957 and both the authorities have to therefore act in tandem. Thus the revision petitions filed by the assessees deserve to be allowed and those filed by the Revenue deserve to be dismissed
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