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HIMMATBHAI LALJIBHAI SOJITRA Versus STATE OF GUJARAT & 3

2015 (5) TMI 126 - GUJARAT HIGH COURT

Assessment/reassessment of entertainment tax under Section 9(3) of the Gujarat Entertainment Tax Act, 1977 - Compounding of offense - Held that:- petitioner has not been served with any notice calling upon the petitioner to show cause as to why the order under Section 9(3) of the Act may not be passed. It appears that the department issued and served the show cause notice upon the petitioner calling upon the petitioner to show cause as to why the prosecution as provided under Section 18 of the A .....

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SHAH, ADVOCATE FOR THE RESPONDENT : MS. VACHA DESAI ASST.GOVERNMENT PLEADER JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.0. Rule insofar as challenging the impugned order passed by the Mamlatdar on assessment / reassessment of entertainment tax under Section 9(3) of the Gujarat Entertainment Tax Act, 1977 is concerned. At the outset, it is required to be noted that so far as the prosecution as provided under Section 18 as ordered by the Mamlatdar confirmed upto Revisional Authority is conc .....

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if the matter is remanded to the Mamlatdar for reassessment / assessment as provided under Section 9(3) of the Act and even fresh order is passed after giving an opportunity to the petitioner as requested, petitioner shall not claim any refund from the amount of ₹ 44,000/as deposited while permitting the petitioner to compound offence and the said amount be considered as full and final amount due and payable for compounding the offence, however the same shall be without prejudice to the ri .....

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ssued by the Mamlatdar, by which, the petitioner was called upon to show cause as to why the prosecution may not be launched against the petitioner. Therefore, it is submitted that determination of the entertainment tax on reassessment under Section 9(3) of the Act is in breach of principles of natural justice and even in breach of provision of the Act, more particularly, Section 9 of the Act. 3.0. Ms. Vacha Desai, learned AGP for the respondent State has tried to oppose the present petition and .....

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s rightly determined the amount of tax i.e. ₹ 22,000/and has rightly passed an order of penalty of 1.5 times of the tax. However, is not in a position to dispute that before passing order under Section 9)3) of the Act, no notice has been issued and served upon the petitioner calling upon the petitioner to show cause as to why the order under Section 9(3) of the Act may not be passed. 4.0. Having heard the learned advocates for the respective parties with respect to impugned order passed by .....

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e above, the impugned order passed by the Mamlatdar and Appellate Authority / Revisional Authority confirming the order passed by the Mamlatdar passed under Section 9(3) of the cannot be sustained and same deserves to be quashed and set aside and the matter is to be remanded to the Mamlatdar to pass appropriate in accordance with law and on merits and after giving an opportunity to the petitioner. As agreed, the impugned order dated 30.3.2013 itself be treated as a show cause notice. Ms. Shah, l .....

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