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2015 (5) TMI 831 - HC - Indian LawsImposition of tax on horseracing / betting - powers of Commercial Tax Department - Seizure of books of accounts - Scope of Hyderabad Horse Racing and betting Tax Regulation of 1358 F., (for short the Regulations which are framed in the erstwhile Hyderabad State in 1358 Fasli. - Held that:- The petitioner is a licensed book-maker, as defined under Regulation 12(c) of the Regulations. Regulation 16 clearly provides for payment of tax at 12.5% towards betting. As per Regulation 18(2) of the Regulations, all licensed book-makers shall keep the accounts as prescribed and officers permitted by the Government are also empowered to make inspection and take copies of such accounts. As per Regulation 19(2), all monies which a licensed book-maker is liable to make over to the prescribed officer under Section 17, shall be recovered from the licensed book-maker as public demand. Under the Scheme of the Regulations and the Rules made thereunder, if any amounts are withheld by the licensed book-maker, or in the event of suppression of turnover, there is no provision for the assessment of tax recoverable from the book- maker. The Regulations provide that all the monies which a licensed book-maker is liable to make over to the prescribed officer under Section 17, shall be recovered from the licensed book-maker as public demand. But, such recovery can be made only for the demand of tax payable by the petitioner. But, in the absence of any provision for assessment and determination of tax payable by the petitioner-book-maker, respondent does not have any authority or jurisdiction to initiate proceedings for recovery of tax from the petitioner. As the levy pertains to betting tax, unless there is specific and definite jurisdiction conferred on the respondent, it is not open to initiate such proceedings and make an assessment by issuing show-cause notice. The officer authorised by the Government is empowered to inspect and take copies of such accounts or any other material from the place other than Race Course area also, when there are allegations of suppression of turnover or illegal retention of collected tax monies. - Decided against appellant.
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