Supreme Court · 2007 INSC 1139 · Decided 12 November 2007
M/S. Jaswant Talkies v. Commercial Taxes Officer, Bhilwara
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1139 · [2007] 11 S.C.R. 1075
- Case number
- CIVIL APPEAL No. 5161/2007
- Decided
- 12 November 2007
- Bench
- ARIJIT PASAYAT, D.K. JAIN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
ANT TALKIES A V. COMMERCIAL TAXES OFFICER, BHILWARA NOVEMBER 12, 2007 [DR. ARIJIT PASAYAT AND D.K. JAIN,JJ.] B Rajasthan Entertainment and Advertisement Tax Act, 1957 (as amended)-s. I 0-Exhibitor of cinematograph films admitting 878 viewers without valid ticket-Imposition of penalty of Rs. number of persons-Though amended provision permits imposition of penalty per person but it has no retrospective effect and is not clarificatory-lmposition of penalty D of Rs.4,39,0001- at the rate of Rs.5001- per viewer unreasonable as against the total cost of the tickets Rs.30061-. Appellant
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)