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2011 (1) TMI 1267 - HC - VAT and Sales TaxWhether such activities [ providing facilities for swimming, games of billiards, pool, etc.] carried out by the persons, who are participating in the sports or such like activity, are liable to entertainment duty under the Punjab Entertainments Duty Act, 1955? Held that:- here cannot be any variation in the levying of rate of entertainment duty on the basis of the decision having been taken by the Excise and Taxation Commissioner. Unless the procedure laid down, as aforesaid, is complied with, the rate of levy of entertainment duty could not have been varied. Still further, even if any decision has been taken, there cannot be any estoppel against the statute. Consequently, the said argument is without any merit. Prior to June 29, 2001, the entertainment duty at 125 per cent would be payable, but thereafter, it would be payable at 25 per cent. The notifications dated September 1, 1977 and June 29, 2001, provide that the State Government has published the notification in exercise of the powers conferred by sub-section (1) of section 3 read with first proviso of sub-section (2) of section 3 of the Act. Meaning thereby that the publication of a draft notification has been dispensed with for fixation of rate of entertainment duty. Thus, the argument that the draft notification was not published, is not tenable as the same was expressly dispensed with.
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