Entertainment tax assessment must consider earlier checking before sustaining levy, or the revisional order may be remanded.

Entertainment tax levy could not be sustained where the revisional authority failed to consider the petitioner's contention that an earlier checking at the cinema hall limited the assessable period to the time after that checking. The High Court found that the factual position of the earlier checking was not disputed and that similar matters had already recognised its relevance to the permissible period of assessment. Because the revisional authority did not properly address this issue before affirming the levy of tax, fine and composition fee, the impugned order was quashed and the matter remanded for fresh consideration after hearing the petitioner.

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Issues: Whether the impugned revisional order sustaining levy of entertainment tax, fine and composition fee was liable to be quashed and the revision remitted for reconsideration in light of the previous checking at the cinema hall and the period relevant for assessment.

Analysis: The petitioner's grievance was that an earlier checking had already taken place and, for the later checking, the assessment could only relate to the period after the last checking. The record showed that this aspect had been accepted in earlier similar matters and the revisional authority had to examine whether the assessment and consequential levy could extend beyond the permissible period. The respondent did not dispute the factual position concerning the earlier checking. Since the revisional authority had not properly addressed this contention, the impugned order could not stand.

Conclusion: The impugned order was quashed and the matter was remanded to the revisional authority for fresh consideration, including the contention based on the earlier checking and after granting the petitioner an opportunity of hearing.

Ratio Decidendi: Where an earlier checking is material to the permissible period of assessment under the entertainment tax regime, the revisional authority must address that contention before sustaining the levy; failure to do so warrants remand for fresh decision.

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