Rajasthan Entertainment Tax Act, 1957–Sec. 6(3)(a)–Composition scheme–Petitioner opted the composition scheme from 1.2.1995–Amendment in scheme w.e.f. 23.2.1995–Application filed by petitioner with seeking the rectification under Rule 32–Dismissed–Justification–Variance in scheme is unreasonable and does not satisfy the true intent of amended scheme–Further, the application was dismissed without giving the opportunity of hearing– Writ petition allowed with remitting back the matter for deciding in accordance with law.
