1987 (8) TMI 424

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....nments Tax Act, 1958 (the Act), as inserted by Karnataka Act 22 of 1985 is challenged in this writ petition. The exhibitor is taxed under section 4A of the Act. Under the scheme of section 4A of the Act, tax is levied on each show of entertainment depending upon the population and the rate prescribed in the table annexed to section 4A. The exhibitor is required to file a return under rule 41C o....

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....f the theatre) did not conduct the morning/matinee/first show/second show on.................................(here specify the date)." It is the contention of Sri B.G. Sridharan, learned counsel for the petitioner, that this provision in section 4A(6) has to be struck down as ultra vires on the ground that it is impossible of compliance. The argument of the learned counsel is that no other auth....

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....s provision, it is practically impossible for the petitioner and other exhibitors to comply with the requirement of that rule. Sri Sridharan has highlighted the practical difficulties and the problems the petitioner would be exposed to, if he is to obtain a certificate from the local authority, who is not specified under the Act. It is also argued that the exhibitor is thrown at the mercy of th....

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....ecessary and sub-section (6) was inserted in section 4A. There is considerable force in the submissions of Sri Dattu. As already stated the tax is levied on the exhibitor falling under section 4A on each show. Therefore, insisting on a certificate being issued as required under the Rules cannot be construed as a provision which has no nexus to the scheme under section 4A. From a perusal of t....