TMI Blog2017 (8) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity 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. - Writ Appeal No. 837 of 2017 - - - Dated:- 25-7-2017 - S. Manikumar And V. Bhavani Subbaroyan, JJ. For the Appellant : Mr.P.R.Kumar For the Respondents : Mr.K.Venkatesan ORDER (Judgment of the Court was made by S.Manikumar,J) Challenge in this appeal, is to an order made in W.P.No.3254 of 2017, dated 9/2/2017, by which, the writ Court, declined to issue a certiorarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lass ... S.Nos.7186 - 7200 ... ₹ 70/- per ticket Third class ... S.Nos.14207 - 14300 ... ₹ 50/- per ticket 4. The Inspecting Officer, came to a preliminary conclusion that the availability of unused tickets, proved that the theatre owner had issued the tickets, with exorbitant rates. He has worked out the collection of admitted amount and un-admitted amount and accordingly, arrived at the excess collection of amount, as hereunder:- Amount Admission rate collected Ticket issued Nos. Total value (in Rs.) First class rate admitted Value Difference I class Rs.80/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 14 (1) (d) of the Tamil Nadu Cinemas (Regulation) Act, 1955. 6. Responding to the notice, theatre, vide reply, dated 30/12/2015, denied sale of tickets at higher rates. theatre/writ petitioner has contended that action has been taken, at the instance of somebody. Writ petitioner, has further stated that tickets issued with the permitted rates alone have been sold. theatre has also stated that the Tamil film, viz., VASUVUM SARAVANANUM ONNA PADICHAVANGA , is exempted from Entertainment Tax. 7. After considering the material on record, vide proceeding No.TNET:03/2002-03, dated 1/2/2016, the Assistant Commissioner (CT) (FAC), Mettupalayam Circle, Coimbatore, has ordered payment of the above said amount. Being aggrieved, theatre h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that cash, amounting to ₹ 8,92,862/- (Rupees Eight lakhs Ninety Two thousand Eight hundred and sixty two only), purporting to the proceeds of sale of tickets, was found in his premises. 7.2. A perusal of the reply would show that the petitioner was not able to explain the difference in the two products arrived at by the first respondent. The first product was arrived at by multiplying the number of tickets sold with the rates stipulated qua tickets, albeit, net of taxes, while the second product involved the multiplication of tickets sold by rates, which included the component of tax. The variation in the two products, according to the first respondent, was equivalent to the cash found, on inspection in the premises of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the office of the theatre itself is a cause, giving rise to best judgment. 15. 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. 16. 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 properl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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