1988 (4) TMI 412

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....ed in support of the writ petition, it is, inter alia, stated by the petitioner that he is the proprietor of the permanent cinema theatre, viz., "Vetrivel Murugan Theatre" in Ponneri Town and that the said theatre was commissioned in the year 1974. He has been permitted to pay a weekly tax of Rs. 2,410 in respect of the theatre under section 5-B(1) of the Tamil Nadu Entertainments Tax Act, 1939. A permit in form IV-B has also been issued to him under rule 32-J of the Rules framed under the said Act, and he has been paying the tax for every week of the running of the theatre. The weekly returns giving the totals in respect of the particulars recorded in form II for all performances during the week from Monday to Sunday were being regularly s....

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....n the weekly return which was sent with a covering letter setting out the said facts. The tax for the said week was not paid, nor was any objection or demand made by the first respondent, who had however received the tax paid for the subsequent weeks without any protest. 4.. While so, the petitioner was issued a notice in P.F. 6/74-75 dated 30th March, 1981 by the first respondent proposing to assess the petitioner for the two weeks referred to above, at the rate of Rs. 2,410 per week and calling upon him to file his objections if any. The petitioner filed his objections on 6th April, 1981 stating that he was not liable to pay any tax for the said two weeks as the theatre did not at all function during those two weeks. In his proceedings....

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....the effect that on verification of the form II returns filed by the proprietor of the theatre, Vetrivel Murugan Theatre, it was found that shows were not conducted for the weeks ending 29th June, 1980 and 7th December, 1980. Now, it is not the case of the respondents that on any day any show had been conducted during the said two weeks by the petitioner. In other words, there is no admission of any person into the theatre for entertainment as contemplated in section 4. When once there has been no show, then, even if there is an agreement to pay the tax as between the assessee and the department, under section 5-B, the assessee is not liable to pay tax as there had been no admission. Therefore, viewing the entire case through the provisio....