TaxTMI 
TaxTMI 
1990 (2) TMI 33
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....ition from where the facts will be taken for deciding the question raised. The petitioner impugned the imposition of show tax on the establishment using video for exhibition of cinema films. The petitioner is a licence-holder for exhibition of films on video under the Punjab Cinema Regulations Act/Rules, 1952. The Punjab State levied an entertainment duty under the Punjab Entertainment Duty Amendment Act, 1986. The respondents in exercise of powers under section 242(1)(a) of the Punjab Municipal Act, 1911 (hereinafter called "the Act"), imposed the show tax on the establishments which were using video for exhibition of cinema films on commercial basis. The notification has been challenged on the ground that the petitioner has estab....
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.... of imposition of tax. The respondents cannot be estopped from exercising their delegated legislative powers. It was claimed that the Municipal Committee was within its rights to impose the tax in terms of sections 61 and 62 of the Act and it has been so imposed. Since the petitioner is running the video parlour, it is liable to pay the show tax. We have gone through the writ petition as well as the notification along with the Division Bench judgment cited by learned counsel for the petitioner. Nothing has been pointed out from which it can be inferred that the respondent-State or the Municipal Committee is estopped from imposing the tax. Vide notification dated April 1, 1986, the State of Punjab levied the entertainment duty by adding t....
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.... the State as under: (i) In places where no perment Rs. 500 per calendar month or part cinema exists. thereof. (ii) In places where permanent Rs. 1,500 per calendar month or cinema exists and population is part thereof. below one lakh. (iii) In places where permanent Rs. 2,000 per calendar month or cinema exists and the population is part thereof. one lakh and above. Charging of the tax does not mean waiving of the licence which has to be obtained from District Magistrates under the Punjab Cinema (Regulation) Act, 1952. This notification shall come into force from the date of publication in the Official Gazette." We have read the notification with the help of counsel. From a reading of the notification, nothing is disce....
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....be deduced from the notification is with respect to the rate of tax and the property to be taxed. We do not find any force in the contention of learned counsel for the petitioner that there are no provisions for the assessment of the tax or the absence of machinery for assessment or the adjudication of disputes with respect to the amount of tax which may arise between the assessee and the Municipal Committee relating to the show tax. A reference can be made to the Municipal Account Code, 1930, framed under section 240 of the Punjab Municipal Act, 1911. Chapter VII provides the procedure and the appointment of the persons with respect to the taxes referred to above. The provision runs as under : "VII. 1(i)(a) In every corporation, in w....
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....State of Punjab [1989] 6 PLR 435, as under: "The revised tax shall come into force with effect from August 15, 1976. Later, another notification dated July 9, 1976 under sub-section (1) of section 71 of the Act was issued by the Governor of the Punjab by which that tax was reduced from 10 paise to 5 paise per sold ticket. It is admitted by counsel for the respondents that no bye-laws have been framed regarding the entertainment tax. The notification provides regarding imposition of tax at the rate of 10 paise per sold ticket which was later reduced to 5 paise. It prescribes only the rate of assessment and not the system.. . ." We are in full agreement with the observations made by the Division Bench and nothing can be gainfully added ....