Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (12) TMI 888 - ALLAHABAD HIGH COURTDemand of deposit a sum of ₹ 19,95,890 as the same was unauthorisedly realised by her from the cinema goers. Held that:- A person who unjustly enriches himself cannot be permitted to retain the same for its benefit except enrichment. Such licensee/picture hall owners cannot and could not collect any entertainment tax from the cinema goers and if collected, they are liable to deposit the same with the State treasury, otherwise it would amount unjust enrichment. The petitioner is liable to pay the amount unauthorisedly collected from the cinema goers as entertainment tax as per the impugned demand notice. There is no merit in the writ petition.
|