Court sets aside assessment, remands for fresh consideration, grants petitioner another opportunity.

The court allowed the Writ Petition, setting aside the revisionary assessment order and remanding the matter to the Assistant Commissioner for fresh consideration. The petitioner was granted another opportunity to present its case before the revisionary authority, with instructions for timely completion of the process within two months from the date of the court's order. The court directed notices to be served to the petitioner's authorized representative for participation in the proceedings. Any pending miscellaneous petitions were to be closed without specific orders on costs.

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Issues:
Challenge to revisionary assessment order under Entertainment Tax Act, 1939 for tax period 2010-11 to 2013-14 due to cessation of commercial operations in 2017.

Analysis:
The petitioner-company challenged the revisionary assessment order dated 21.01.2019 by the Assistant Commissioner (State Tax) regarding Entertainment Tax for the tax period 2010-11 to 2013-14. The revisionary authority quantified the total Entertainment Tax payable by the petitioner at Rs. 3,24,51,090 and directed the Entertainment Tax Officer to implement it. The petitioner's counsel argued that due to the company's commercial operations ceasing in 2017, it couldn't present objections timely. The court noted that the petitioner failed to file objections within the specified time despite being served with notices. Acknowledging the significant increase in the total tax amount, the court decided to grant the petitioner another opportunity to present its case before the revisionary authority.

The court allowed the Writ Petition, setting aside the revisionary assessment order and remanding the matter to the Assistant Commissioner for fresh consideration. The petitioner-company's authorized representative, Mr. Sanjay Kumar Dubey, was identified with his contact details provided. The court directed that notices should be served to the authorized representative for participation in the proceedings on behalf of the petitioner. The revisionary authority was instructed to complete the process within two months from the date of receipt of the court's order. Any pending miscellaneous petitions in this matter were to be closed following this final decision, with no specific order regarding costs.

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