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2015 (5) TMI 126 - HC - Indian LawsAssessment/reassessment of entertainment tax under Section 9(3) of the Gujarat Entertainment Tax Act, 1977 - Compounding of offense - Held that:- petitioner has not been served with any notice calling upon the petitioner to show cause as to why the order under Section 9(3) of the Act may not be passed. It appears that the department issued and served the show cause notice upon the petitioner calling upon the petitioner to show cause as to why the prosecution as provided under Section 18 of the Act may not be launched. In view of the above, the impugned order passed by the Mamlatdar and Appellate Authority / Revisional Authority confirming the order passed by the Mamlatdar passed under Section 9(3) of the cannot be sustained and same deserves to be quashed and set aside and the matter is to be remanded to the Mamlatdar - Decided in favour of appellant.
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