S.K.KATRIAR, J.

1. This writ petition is directed against the order dated 14.9.94 (Annexure 3), passed by the learned Assistant Commissioner of Commercial Taxes, Patna, whereby demand to the tune of Rs.10,83,050.35p., under the provisions of Section 3A of the Bihar Entertainment Tax Act 1948 (hereinafter referred to as the Act), read with the Bihar Entertainment Tax Rules 1984 (hereinafter referred to as the Rules), has been raised against the petitioner.

2. A brief statement of facts essential for the disposal of the writ petition may be indicated. The petitioner is a private limited company incorporated under the provisions of the Companies Act. It is engaged in the business of public exhibition of cinematograph films in its theatre in the township of Patna. It is liable to pay taxes under the Act and the Rules. It relates to the period 1992-93. Section 3-B of the Act provides for compounding of taxes which in substance means that the proprietor shall have the benefit of payment of a fixed sum of tax prescribed by the authority. The payment has to be made in instalments, once every week, and as per the provisions of the Act and the Rules.

2.1. The petitioner had submitte