2015 (5) TMI 126

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.... as provided under Section 18 as ordered by the Mamlatdar confirmed upto Revisional Authority is concerned, on payment of double the amount of tax payable i.e. on double of Rs. 44,000/( Rs. 22,000 x 2) , the petitioner has requested to compound the offence and has requested not to launch the prosecution. 2.0. Ms. Shah, learned advocate for the petitioner has stated at the bar that the petitioner has already deposited Rs. 44,000/with the Mamlatdar as ordered earlier and while permitting the petitioner to compound the offence though belatedly. She has also stated at the bar that even if the matter is remanded to the Mamlatdar for reassessment / assessment as provided under Section 9(3) of the Act and even fresh order is passed after giving....

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....that number of seats and / or seating capacity in the theater was more than the prescribed, for which, the license was granted and therefore, considering Section 9(3) of the Act and Section 9 and Section 9(3) of the Act on the basis of best assessment judgment, the Mamlatdar has rightly passed the order under Section 9)3) of the Act and has rightly determined the amount of tax i.e. Rs. 22,000/and has rightly passed an order of penalty of 1.5 times of the tax. However, is not in a position to dispute that before passing order under Section 9)3) of the Act, no notice has been issued and served upon the petitioner calling upon the petitioner to show cause as to why the order under Section 9(3) of the Act may not be passed. 4.0. Having heard....