Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1957 Rajasthan Entertainment and Advertisement Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Rajasthan Entertainment and Advertisement Tax Act, 1957 (as amended) - s. 10 - Exhibitor of cinematograph films admitting 878 viewers without valid ticket - Imposition of penalty of Rs. 500/- per viewer and in addition penalty of Rs.500/- - Correctness of - Held: Not correct - Under pre-amended s. 10, contravention of admitting persons without valid ticket had no nexus with the number of persons - Though amended provision permits imposition of penalty per person but it has no retrospective effect and is not clarificatory - Imposition of penalty of Rs.4,39,000/- at the rate of Rs.500/- per viewer unreasonable as against the total cost of the tickets Rs.3006/-. Appellant is exhibitor of cinematograph films. Commercial Tax Inspectors inspected appellant's cinema hall and found 878 school children watching movie without tickets. It issued show cause notice to the appellant for commission of offence under section 6(1) and (2) of the Rajasthan Entertainment and Advertisement Act, 1957 and for imposition of penalty of Rs 500/- in respect of each viewer. Appellant denied the imposition of penalty. Assessing Officer imposed penalty at the rate of Rs.500/- per viewer and in addition penalty of Rs.500/- under section 10(3)(b) of the Act. Commissioner (Appeals) upheld the penalty under section 10(3)(a), however he had set aside the penalty under section 10(3)(b)(iii) of the Act. Aggrieved, appellant filed appeal. It was contended that the total cost of the tickets was Rs.3006/- and penalty of Rs.4,39,000/- at the rate of Rs.500/- per viewer was not justified. Taxation Board held that the penalty was not imposable at the rate of Rs.500/- per viewer and the maximum penalty imposable was Rs.500/-. Respondent filed revision petition. High Court upheld the penalty imposed by the Assessing Officer. Hence, the present appeal. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2007 INSC 1139 |
Petitioner | M/s. Jaswant Talkies |
Respondent | Commercial Taxes Officer, Bhilwara |
SCR | [2007] 11 S.C.R. 1075 |
Judgement Date | 2007-11-12 |
Case Number | 5161 |
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