Rajasthan HC Directs Tax Commissioner To Recall 'Contemptuous Order' Denying Benefit Of Entertainment Tax Scheme To Cinema Theatre
Live LawThe court said, " However, a bare perusal of the order impugned dated 08.09.2016 makes it clear that the Deputy Commissioner, in total contravention to the finding as recorded by the Court in judgment dated 04.04.2014, again held that the petitioner would not be entitled to the benefit of the amended scheme and therefore, affirmed the order dated 05.04.1995. After hearing the contentions and perusing the 2014 order Justice Rekha Borana observed that the high court had then held in specific terms that the petitioner could not be deprived of the benefit of the amended scheme which came into effect from February 23, 1995 and further, the contention of the department that the petitioner would be governed by the old unamended scheme could not be accepted. The Jodhpur bench of Rajasthan High Court recently directed the Deputy Commissioner Commercial Taxes, Bikaner to recall its order denying benefit of an amended scheme on entertainment tax to a cinema theatre, terming it contemptuous since it affirmed an earlier order which had already been annulled by the high court in 2014. The court further underscored that the Deputy Commissioner in the 2014 order was only directed to decide whether the petitioner asessee would be entitled to any refund of the amount of compensation of Entertainment Tax already paid by it in excess.