2007 (12) TMI 438

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....mmon order. The Tax Board by its order dated May 9, 2003 has allowed the assessee's appeals and held that since the composition scheme for payment of entertainment tax, which was in force vide notification dated July 8, 1982 was cancelled with effect from May 22, 1999, for the period in question from May 23, 1999 to May 31, 1999 (in C.R. No. 556 of 2005) and June 1, 1999 to June 30, 1999 (i....

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....to continue with the composition scheme or not and whether to pay the entertainment tax as per the composition scheme or not, is the choice of the assessee-cinema and he cannot be compelled to pay under composition scheme because any compensation is a voluntary act of the assessee and the department cannot compel any assessee to go under the composition scheme.   However, the learned asses....

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....ugned order dated May 9, 2003 holding that the assessee was free to opt for the system of paying the tax on return basis for the period after May 22, 1999 up to June 30, 1999 and therefore, the Tax Board holding it to be so, remanded back the matter to the assessing authority for passing fresh orders in accordance with law on that basis.   Aggrieved by the said order of Tax Board, Revenue ....