M/S. JASWANT TALKIES vs COMMERCIAL TAXES OFFICER, BHILWARA

The Supreme Court held that under Section 10 of the Rajasthan Entertainment and Advertisement Tax Act, 1957, penalties cannot be imposed per viewer for the admission of un-ticketed individuals. The Court distinguished the case from Maharana Talkies, Bhilwara v. State of Rajasthan, emphasizing that the maximum penalty should not exceed Rs.500, as upheld by the Rajasthan Taxation Board. The Court ultimately set aside the High Court's order restoring the excessive penalty imposed by the Assessing Officer.