PUSHPANJALI TOURING TALKIES Vs. ENTERTAINMENT TAX OFFICER

JUDGEMENT

(1.) Rule. Heard both the parties.

(2.) Petitioner is the exhibitor of cinematograph owning a theatre. He questions the validity of the order dated 4.11.1995 (Annexure-A) which has been passed under Section 6-A(3) read with Section 6-A(4) of the Karnataka Entertainment Tax Act, 1958. His objections are two fold, viz. (i) the Entertainment Tax Officer has no authority to levy health cess and (ii) the order of penalty suffers from a mistake apparent on the face of the record since it could have been only Rs. 9,726/- whereas penalty imposed is Rs. 10,712/-.

(3.) As per the impugned order the assessment made against the petitioner is to the following effect: <FRM>JUDGEMENT_86_TLKAR0_1996Html1.htm</FRM>