1996 (12) TMI 398

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch 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 ₹ 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 ₹ 31,528/- was required to be p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 Authority (the Entertainment Tax Commissio....