Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1979 (7) TMI 254

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... house known as Prakash Talkies, Indore whereas the other accused persons including the present respondent were the partners thereof It was alleged that there has been non-compliance with the provisions contained in Rules 8 and 13 of the Entertainment Rules consequently it is an offence punishable under rule 25. 3. It is not disputed that the case was summons case and tried summarily. The plea of the accused persons including the present respondent was recorded. Accused Nos. 1, 2, and 3 admitted that offence and pleaded guilty but the present respondent stated that although he is a partner but he is a sleeping partner not in any manner connected with the management of the cinema house. Learned Magistrate after considering the allegations .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... xamine and pray the Court that this respondent has not pleaded guilty therefore they want to adduce evidence. In these circumstances the learned Judge had no course open but to acquit the respondent as his plea that he had nothing to do with the management of the cinema house was not controverted. Learned counsel therefore contended that the appeal has no substance. 6. Rule 25 which is a penal provision of the Madhya Pradesh Entertainment Duty Rules provides: Whoever contravenes the provisions of, or commits a breach of any of these rules shall be punishable with fine which may extend to ₹ 500. Contravention alleged is of rules 8 (a), 8A and 13. All these rules provide that the proprietor of an entertainment has to do acts as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e so far as the present respondent is concerned as neither there is any application submitted by the prosecution nor any oral prayer made and recorded any where on the record. Apparently therefore the prosecution was satisfied with the plea recorded and the Court below therefore as the prosecution was not interested in leading any further evidence and as no witnesses were kept present had no choice but to proceed with the case on the basis of the plea recorded. 8. Section 2 (f) provides: Proprietor in relation to any entertainment includes any person responsible for or for the time being in charge of the management thereof. This definition is inclusive and speaks of a person responsible for the time being in charge of the managemen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates