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2017 (8) TMI 675 - HC - VAT and Sales TaxEntertainment tax - Section 14 (1) (d) of the Tamil Nadu Cinemas (Regulation Act 1955) - exemption from Entertainment Tax - Held that: - Collection of un-issued tickets by the Tahsildar, the Investigating Officer and the report submitted are acts done in exercise of official acts and no malafide has been attributed to the Inspecting Officer. Though the writ petitioner has denied collection of excess amount and also contended that the statements of consumers, were furnished and therefore, there is a violation of principles of natural justice, this Court is not inclined to accept the same. Theatre has been given an opportunity to explain. But, there is no fruitful answer, in the explanation, dated 30/12/2016, as to the tickets found in the office of the theatre. Writ Court has properly adverted to the grounds urged and while setting aside the penalty portion, has rightly directed the theatre to pay the excess amount. Appeal dismissed - decided against appellant.
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