1991 (7) TMI 342

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..... oning the demand made by the 1st respondent herein calling upon the petitioner to pay Rs. 47,530 towards differential entertainment tax payable for the year 1984-85 and from April 1, 1985 to February 20, 1986. The demand was made on 31st May, 1991. 2.. The case of the petitioner is that on March 25, 1984, the theatre was inspected by the Executive Engineer, R & B. Through the communication dated .....

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..... y entertainment tax every week pursuant to the agreement on the basis of the seating capacity of 324. The department received the tax and raised no objection at any time. While so, for the first time by the impugned demand notice dated 31st May, 1991, the petitioner was asked to pay the differential tax of Rs. 47,530 on the ground that no order was passed by the licensing authority under the A.P. .....

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..... 984 pursuant to the directions of the Executive Engineer and he was liable to pay entertainment tax only on the basis of seating capacity of 324. Though there was no order passed by the licensing authority reducing the seating capacity as required under the A.P. Cinemas (Regulation) Act, 1955, the department took it for granted as if the seating capacity had been reduced from 382 to 324 and has co .....

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