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2021 (3) TMI 30 - HC - VAT and Sales TaxBenefit of exemption of entertainment tax - benefit of exemption is available only to the owner of a multiplex or it can be extended to a lessee as well? - HELD THAT:- Indisputably, an alternative remedy is available to the petitioner against the impugned order. However, it is noteworthy that this petition despite availability of that remedy was entertained by this Court way back on 28.07.2014. The question involved in the present matter is legal in nature and no factual inquiry is required. In our opinion, after almost six years from the date present petition was entertained, it will not be proper to relegate the petitioner to avail the alternative remedy. The notification dated 07.10.2008 was issued in exercise of powers conferred by Section 7 of the Act of 1936. On the same date, an executive instruction in the shape of policy (Annexure P/2) was issued clauses of which were heavily relied upon by Shri Bhargava. Indisputably, neither the notification dated 07.10.2008 nor the policy which is issued as executive fiat contains any definition of ‘proprietor’ (Lokeh). Thus, to ascertain the meaning and definition of proprietor, the Court needs to look into the definition clause contained in the Act of 1936 namely; Section 2(f). In the considered opinion of this Court, if present petitioner is covered by definition of 2(f), he can certainly claim the benefit of exemption. The reason for depriving the petitioner from the benefit of exemption is that in the exemption order, the name of M/s Satyam Cineplexes does not find place or the exemption certificate is not a certificate in favour of M/s Satyam Cineplexes Ltd. This finding is factually incorrect. The relevant portion of exemption order dated 16.03.2012 Annexure P/12 reproduced hereinabove leaves no room for any doubt that exemption was indeed issued in favour of M/s Satyam Cineplexes Ltd. Pertinently, the impugned order dated 05.05.2014 does not contain any opinion of the Commercial Tax Officer that petitioner being a ‘lessee’ is not entitled to get exemption and such benefit is confined to ‘proprietor/swami’ only. The only reason assigned is that the exemption notification/certificate was not issued in favour of M/s Satyam Cineplexes Ltd. This is trite law that validity of an order of a statutory authority must be judged on the basis of grounds mentioned therein and it cannot be supported by assigning different reasons in the Court by filing counter affidavit. The petitioner/lessee is entitled to get the benefit of exemption of Entertainment Tax as per law - Petition allowed.
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