https://www.taxtmi.com/caselaws?id=163596 Actual payment of entertainment tax to a Panchayat Samiti authorised under section 19A of the Rajasthan Entertainments and Advertisements Tax Act, 1957 discharged the assessee's liability for that period, so a second demand by the Commercial Taxes Officer for the same levy was impermissible. The court also noted that the Revenue could not obtain a direction for transfer of the collected amount to the Commercial Taxes Department in these proceedings, because the Panchayat Samiti was not before the court and the statutory scheme contemplated collection and local utilisation by that authority. en-us Mon, 12 Dec 2005 00:00:00 +0530 Sat, 05 Apr 2014 11:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163596 Actual payment of entertainment tax to a Panchayat Samiti authorised under section 19A of the Rajasthan Entertainments and Advertisements Tax Act, 1957 discharged the assessee's liability for that period, so a second demand by the Commercial Taxes Officer for the same levy was impermissible. The court also noted that the Revenue could not obtain a direction for transfer of the collected amount to the Commercial Taxes Department in these proceedings, because the Panchayat Samiti was not before the court and the statutory scheme contemplated collection and local utilisation by that authority. Case-Laws VAT and Sales Tax Mon, 12 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163596