2012 (5) TMI 781

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....nnual exhibitions providing a platform for interaction between exporters and other jewellers as well as foreign buyers who visit the show. The Petitioner claims that these events are purely held on a business to business basis with exhibitors and visitors being primarily traders or manufacturers of gems and jewelery. According to the Petitioner, the members of the general public and individual customers are strictly banned from registering and entering the exhibitions. In order to scrutinize visitors, an application form has to be filled in and the entry fee is charged at a relatively high amount to encourage only business visitors. In the past the petitioner had paid entertainment duty under the Bombay Entertainments Duty Act, 1923. 2. ....

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.... a further communication on 14 December 2011 to the second respondent since no decision was being taken. On 24 December 2011 the concerned police station at Vanrai insisted on an NOC from second respondent. On 3 January, 2012 the petitioner made payment of entertainment duty in the sum of Rs. 11.96 lakhs under protest. The second respondent granted an NOC and the event was held in the month of January 2012. The Petitioner sought a refund of an amount of Rs. 11.96 lakhs by a letter dated 24 January, 2012. On 17 March 2012 the impugned orders were passed by the second respondent requiring the petitioner to deposit an additional amount of Rs. 1.32 Crores as entertainment duty in respect of the event which was held in the year 2011 failing whic....