- (1.) IN this writ petition filed under Article 226 of the Constitution of India, the petitioner seeks the following reliefs : "(a) For a declaration that the petitioner is not liable to pay entertainment tax under the provisions of Bihar Entertainment Tax Act, 1948 and the Rules framed thereunder inter alia on the following grounds : (i) The State Government has not issued any notification levying taxes on amusement parks in exercise of its power under Section 3(1) of the Bihar Entertainment Tax Act, 1948 as substituted vide Act 3 of 1977. (ii) The petitioner is not liable to pay entertainment tax in view of the notification issued under Section 10(2) of Entertainment Tax Act, 1948 exempting the payment of entertainment tax on sports. (iii) The petitioner is not liable to pay entertainment tax in view of Section 10(1)(b) and (c) of the Bihar Entertainment Tax Act, 1948 as the entertainment provided for in the amusement park of the petitioner is mainly educational and scientific sports. (b) For an appropriate writ or a writ in the nature of certiorari for quashing letter No. 1340 dated 7.12.2001 (Annexure -6) and letter No. 219 dated 11.1.2002 (Annexure 8) issued by Joint Commissioner of Commercial Taxes (Administration) Respondent No. 3) and issued by Deputy Commissioner of Commercial Taxes, Urban Circle, Jamshedpur (respondent No. 4) respectively to the extent it rejects the petitioners application for exemption dated 1.6.2001 by a non -speaking order and it directs the petitioner to get itself registered under Bihar Entertainment Tax Act, 1948 and the rules made there under and for any other writ, order or direction as your Lordships may deem fit and proper for imparting substantial justice to the petitioner."
(2.) LET us deal with each point one by one. In so far as the petitioners contention that it is not liable to pay any entertainment tax because of non issuance of any notification prescribing the rate of tax in terms of Section 3 of the Bihar Entertainment Tax Act, 1948 is concerned it is to be noticed that Section 3 of 1948 Act in so far as it is relevant for our purpose, lays down that the State Government may fix by a notification issued for this purpose the amount of tax that would be levied and paid to the State Government. Sub -section (1) of Section 3 which is relevant for our purpose reads thus : "3. Tax on Entertainments. - -(1) Subject to provisions of this Act, there shall be levied and paid to the State Government an entertainment tax at such rate not exceeding one hundred fifty per centum of the amount of payment chargeable for admission as the State Government may fix by a notification issued in this behalf and such tax shall be payable by the proprietor of an entertainment."
(3.) IN the writ petition the petitioner has pleaded that Sub -section (1) of Section 3 of 1948 Act originally was as follows : - - "Section 3. - -Tax on payments for admission to Entertainments. - -(1) Except as otherwise expressly provided in this Act, there shall be levied and paid to the State Government on all payments for admission to an entertainments, a tax at the rate of twenty five per centum of any such payment for admission : Provided that the State Government may, from time to time, by notification, and subject to such conditions as it may deem fit to impose, fix a higher rate of Entertainments tax not exceeding the amount of such payment for admission, or any lower rate of tax payable under this Act in respect of any Entertainments or class or series of Entertainments specified in such notification.";