TaxTMI 
TaxTMI 
1963 (11) TMI 106
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.... the conditions of the permit in Form IV. On 26th March, 1960 a surprise inspection showed certain defects. It is not necessary to enter into that aspect of the matter. But following this inspection a notice was issued by the Deputy Commercial Tax Officer wherein he proposed to make a best judgment assessment in respect of two periods from 1st April, 1959 to 10th November, 1959 and again from 15th February, 1960 to 20th March, 1960. This best judgment assessment was presumably made for the reason that certain defects had been noticed at the inspection on 26th March, 1960, and that the authority was under the impression that the returns for other periods would also be tainted by similar defects. The result was that the petitioner was called ....
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....hat the entertainment tax shall be levied in respect of each person admitted on payment and shall be calculated and paid on the number of admissions. Section 7-A provides for the furnishing of returns and for assessing the proprietor on the basis of the returns. What a return is, is not specified in the main Act itself but a return has to be furnished to such authority, in such manner and within such periods as may be prescribed. Turning to the rules in this record, there are several methods of payment of tax envisaged by these rules and the one that we are concerned with is covered by Part III of the Rules, which deals with payment of the tax on the basis of returns. Rule 20 states that any proprietor who wishes to adopt that mode has to a....
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....ent assessment in respect of the numerous returns which had been periodically filed as required by Rule 20 and Form IV in the circumstances of the case. 4. A return is under the Act and the Rules given a particular significance. In. the case of a person who comes within the scope of Form IV it is a weekly return. In so far as Section 7-A lays it down it refers to a return which is contemplated in Form IV and if that is so return in respect of which the prescribed authority acquired jurisdiction to make a best of judgment assessment is a return which is for one week. Learned Additional Government Pleader, on the other hand, argues that though these returns are submitted by the proprietor along with the tax payable on the basis of the retu....
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....be considered only upon the language employed in Section 7-A. The only ground upon which the assessing authority in this case purported to make the best of judgment assessment was that on 26th March, 1960 he found certain defects in the running of the show. In the affidavit of the petitioner it has been stated that there were numerous periodical inspections on several prior occasions and that no fault had been discovered at such times. This averment has not been contradicted in the counter affidavit filed on behalf the respondent. If within the meaning ascribed to it by Section 7-A, the return for each week is a separate independent unit which has to be separately assessed, in the light of the facts alleged and not controverted, one can onl....