STATE OF RAJASTHAN Vs. RTT

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THIS writ petition is filed against the order passed by the Rajasthan Taxation Tribunal dated 23rd Sept, 1998 in RTT No. 44/97, by which it has reduced the penalty levied on the respondent-assessee under Sec. 10 of the Rajasthan Entertainment and Advertisements Tax Act, 1957 from Rs. 64,500/- to Rs. 500/ -.

(3.) A perusal of the aforesaid provision goes to show that sub- Secs. (1) and (2) of Sec. 10 deal with the question of unauthorised resale of tickets issued by entertainer. Under sub- sec. (1) resale of the tickets for admission to entertainment is prohibited and sub-sec. (2) provides for a fine not exceeding Rs. 200/- by a Magistrate on a person who is found re-selling tickets in contravention of the provisions of this Section. Apparently, we are not concerned with these provisions in this case.