Sree Venkateswara Picture Palace vs The Joint Commissioner, Commercial Taxes, Legal

S. Ravi Kumar, J.—This appeal is against orders dated 16.01.2003 in C.C.T''s Ref. No. LV(3)/2816/2002-XI, where under the appellant was directed to pay Entertainment Tax of Rs. 20,539/- with regard to running of his theatre under the name of Sri Venkateswara Picture Palace, Gajapathinagaram. The appellant herein challenging the assessment, approached the Deputy Commissioner, Commercial Taxes, Kakinada and his claim was allowed on 18.08.1999 by the Deputy Commissioner, against which, department preferred revision to the Joint Commissioner, Commercial Taxes, where the orders of the Deputy Commissioner was reversed and set aside and against which the present appeal is preferred.

Heard advocate for appellant.

Advocate for appellant submitted that as per G.O. Ms. No. 789 dated 29.12.1995, the percentage of Entertainment Tax is to be at 3% by taking into consideration the population of the village. He submitted according to the said G.O., where the population is less than 7500, the Entertainment tax is to be collected at 3% and population of Gajapathinagaram Village was less than 7500 as per census of 1991 and as there was no further census, the same has to be taken into consideration and collecting 4% is illegal.

I have perused the material papers and the impugned order. The main claim of the appellant is as per G.O. Ms. No. 789, only 3% Entertainment Tax has to be collected on the basis of the population of the village but the authorities have assessed tax at 4% and therefore it is illegal. Though the appellant contended that population in the village of Gajapathinagaram was less than 7500, there is no material to substantiate the same. Admittedly the assessment was for the year 1998 and the weekly returns have to be filed for the purpose of payment of Entertainment Tax.

As seen from the order of the Joint Commissioner, he has considered G.O. Ms. No. 789, dated 29.12.1995 but held that it is not applicable to the case of appellant because there is no material to support the plea of appellant that population of Gajapathinagaram is less than 7500 as on the date of assessment and on that ground the benefits of G.O. Ms. No. 789 were not extended to the appellant. I do not find any wrong appreciation of facts by the Joint Commissioner, while invoking the provisions of G.O. Ms. No. 789. When the appellant claim benefits of that G.O., the burden is on him to show that population was less than 7500 as on the date of assessment but relying on the census of 1991, he cannot claim the benefit of the said G.O. The Joint Commissioner has rightly discarded the plea of appellant and I do not find any incorrect findings in the order of the Joint Commissioner dated 06.01.2003. As rightly observed by the Joint Commissioner the population of village as on the date of assessment has to be taken into consideration for extending the benefits of G.O. Ms. No. 789. Therefore, considering the material on record, I am of the view that there are no grounds to interfere with the findings of the Joint Commissioner and that the appeal is devoid of merits.

Accordingly, the Civil Miscellaneous Appeal is dismissed. No costs. Miscellaneous petitions, if any pending, in this appeal shall stand closed.