2017 (8) TMI 675

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.... the petitioner, to pay the excess collection of Rs. 8,92,862/-, along with penalty, at 150% of Rs. 13,39,293/-, within fifteen days, from the date of demand, failing which, action would be initiated, as per Section 14 (1) (d) of the Tamil Nadu Cinemas (Regulation Act 1955). 2. Facts of the case, as deduced from the material on record are that on 25/8/2015, @ 10.00 p.m., on the directions of the District Collector, Coimbatore, The Tahsildar, Mettupalayam, Coimbatore District, inspected Sivam Theatre. At the time of his inspection, "Tamil" film, viz., "VASUVUM SARAVANANUM ONNA PADICHAVANGA", was screened. As per G.O.(D) No.322 CT & R (CT) Department, dated 13/8/2015, the said movie was exempted from entertainment tax. The rates of admissi....

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.....8,92,862/-   5. Though Cinema screened in the theatre upto 25/8/2015, was exempted from payment of Entertainment Tax, but the theatre has collected an excess amount of Rs. 8,92,862/-. Following the decision of this Court in K.VISWANATHAN Vs. STATE OF MADRAS {1961 (II MLJ 294 at page Nos.296 and 297 (Madras)}, wherein, this Court has held that the excess amount collected should be paid to the Government and having regard to Section 5 G of the Tamil Nadu Entertainment Tax Act,1939, the Assistant Commissioner (CT), Mettupalayam Circle, issued a notice, dated 3/11/2015, calling upon the theatre, to pay the excess collection of Rs. 8,92,862/-, along with penalty at 150% of Rs. 13,39,293/- within fifteen days, from the date of receipt....

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....t have issued G.O.Ms.No.159 Commercial Taxes and Registration (CT) Department, dated 22/8/2017, granting exemption from payment of Entertainment Tax, for movies titled in Tamil , and therefore, there is no need for the writ petitioner, to pay Entertainment Tax and in such a view of the matter, there is no evasion of payment of Entertainment Tax. Contention has been made that the method of estimation of excess collection, based on single ticket and making a huge demand, is erroneous. 10. After hearing, the learned counsel appearing for the parties, writ Court, at paragraph Nos.7.1 and 7.2, has ordered as follows:- "7.1. The petitioner, in this Court, has placed on record only the reply dated 30/12/2015. A perusal of the contents of the....

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....os.3852 to 3900, which accounts for 48 tickets in the first class, at the rate of Rs. 80/- per ticket, 14 tickets in the second class, at the rate of Rs. 70/- per ticket and in respect of third class, about 93 tickets, at the rate of Rs. 50/- per ticket, higher than the admissible rate of Rs. 4/- per ticket. 14. Though Mr.P.R.Kumar, learned counsel for the appellant contended that at the behest of somebody, action has been taken against the theatre, he is not in a position to explain, as to how the un-issued tickets were found in the theatre. Inspection has been done on the directions of the District Collector, Coimbatore District and estimation of excess amount collected, cannot at any stretch of imagination be said without any basis. F....