2000 (7) TMI 978

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....e petitioner, proprietor of "Shivam" cinema hall at Modasa, has challenged the order dated 29.1.1999 (Annexure-E) passed by the Commissioner of Entertainment Tax dismissing the petitioner's revision application against order dated 5.7.1998 passed by the Entertainment Tax Collector by which order the Entertainment Tax Collector had confirmed the order dated 5.7.1996 of the Deputy Comm....

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.... State Government took the matter in suo motu review and thereafter the aforesaid order came to be passed by the Deputy Commissioner, Entertainment tax, Gandhinagar and the State Government in appeal and revision respectively. The learned counsel for the petitioner has placed reliance on the decisions of this Court in Special Civil Application No. 9693 of 1996 decided by this Court on 16.12.1996 (....

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....oresaid aspect and since there was checking on different dates between 5.9.1992 and 12.5.1993 and the last checking had taken place on 12.5.1993, the question of assessment occasioned by the checking on 11.6.1993 was required to be made for the period between 13.5.1993 and 11.6.1993. 3. The learned counsel for the respondents is not in a position to dispute the aforesaid aspect. 4. In view of th....