9911796707
TMI Blog1994 (2) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial Taxes Department, Kota, dated August 6, 1992 and that of the Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, dated October 20, 1993, challenging the amount fixed by way of composition. There is a scheme under the Rajasthan Entertainments and Advertisements Tax Act, 1957 (for short "the Act of 1957"), by which, instead of making the payment on each of the tickets for the cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... averments made in the letter dated July 30, 1992 and fixed the amount of composition. An application for rectification was also moved but the Deputy Commissioner (Administration) refused to reduce the amount of composition. In the revision preferred before the Additional Commissioner under the Act of 1957, it was observed that the order of composition was passed on the admission and application o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount was collected at the reduced rate. The learned counsel for the respondents has fairly submitted that there is nothing on record from which it could be presumed that during that period the amount was collected at the enhanced rate. His submission is that the order of composition has been passed on the basis of the application submitted by the petitioner and, therefore, it does not requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the amount of composition was also to be fixed on the basis of the criteria given in the scheme itself. If the amount is fixed on the basis of the enhanced rate then it was also open to the respondents to come to that conclusion but that could have been possible only if there was anything on record to prove that the enhanced rate of entrance fee was charged by the petitioner. Since there was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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