APARESH KUMAR SINGH, J. - (1.) HEARD learned counsel for the parties.
(2.) The petitioner is aggrieved by the order dated 06.06.2003 in Certificate Appeal No. 32 of 2004 passed by the Deputy Commissioner Commercial Taxes, Singhbhum East at Jamshedpur whereby the order dated 10th October, 2003 passed by the Certificate Officer, Dhalbhum in Certificate Case No. 1 (CT)/2002 -03 has been decided and the matter remanded to the Certificate Officer for recovery of the certain amount. The petitioner has also sought for quashing of the notice dated 02.07.2005 (Annexure - 6) for recovery of Rs. 17,54,290/ -. As per the petitioner, the petitioner is trustee of the Karimia Trust which was running a Cinema hall for which the licence was granted in the year 1959 and the petitioner's trust was assessed to pay the entertainment tax under the provisions of Bihar Entertainments Tax since the year 1962.
(3.) IT is not in dispute that the petitioner since the date when the first assessment was made in the year 1962, was paying the entertainment tax without any demur or protest. However, it is the case of the petitioner that by the impugned assessment for the period from January, 2002 to May, 2002, the petitioner became aggrieved and filed an objection before the Certificate Officer seeking the exemption of the entire liability of the tax as it was religious or charitable trust which is entitled to exemption of the tax under Section 10(1)(a) of the Bihar Entertainment Act as has been adopted by the successor State of Jharkhand.;