9911796707
TMI Blog2007 (12) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... its order dated May 9, 2003 has allowed the assessee's appeals and held that since the composition scheme for payment of entertainment tax, which was in force vide notification dated July 8, 1982 was cancelled with effect from May 22, 1999, for the period in question from May 23, 1999 to May 31, 1999 (in C.R. No. 556 of 2005) and June 1, 1999 to June 30, 1999 (in C.R. No. 555 of 2005), the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme or not and whether to pay the entertainment tax as per the composition scheme or not, is the choice of the assessee-cinema and he cannot be compelled to pay under composition scheme because any compensation is a voluntary act of the assessee and the department cannot compel any assessee to go under the composition scheme. However, the learned assessing authority ignoring the returns filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee was free to opt for the system of paying the tax on return basis for the period after May 22, 1999 up to June 30, 1999 and therefore, the Tax Board holding it to be so, remanded back the matter to the assessing authority for passing fresh orders in accordance with law on that basis. Aggrieved by the said order of Tax Board, Revenue is up in the present revision petitions under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Administration) on August 3, 1999 cancelling the composition with effect from May 22, 1999, is of no consequence. Therefore, the Tax Board was right in holding that the assessee could not be compelled to pay the tax as per the composition scheme and therefore, the matter was remanded back to the assessing authority to pass assessment orders on the basis of returns filed by the assessee for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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