1996 (12) TMI 398

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....n running Deluxe Cinema at Rajkot, which was checked on 15/9/1995 by the Deputy Commissioner, Gandhinagar and as a result of such checking a show cause notice dated 21/3/1996 assessing the amount of entertainment tax to the tune of Rs. 21,900/- and penalty was issued to the petitioners, who gave reply dated 3/6/1996. On 10/6/1996 the impugned order came to be passed. By the said order a sum of&nbs....

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....ppears that there is some substance in the submission revolving round this ground. The Revisional Authority is required to consider the petitioners' case in that respect. Hence, the following order is passed :- The impugned order passed by the Revisional Authority (the Entertainment Tax Commissioner) on 1/10/1996 is hereby quashed and set aside and the matter is remanded to the Revisional A....