BY THE COURT

Petitioner, a proprietorship concern, owns a Cinema House situated at Churu, which is exhibiting feature films. In the year 1982, State Government in exercise of powers under Section 6(3)(a) of the Entertainment Tax Act 1957 (for short, 'Act') floated a scheme for composition of entertainment tax on 8th of July 1982. The petitioner vide its letter dated 28th of December 1994 opted for the composition scheme w.e.f. 1st of January 1995 but later on made endeavour to alter the date of composition as 1st of February 1995. Acknowledging the same, the first respondent solicited requisite information from Commercial Taxes Officer, Circle Churu by its letter dated 28th of January 1995. Be that as it may, when the requisite order of the first respondent in this behalf under the composition scheme was awaited, the petitioner started paying tax on adhoc basis as per the composition scheme w.e.f. 01.02.1995. Thereafter, on 9th of March 1995, the petitioner sent a reminder to first respondent for passing requisite orders under the composition scheme. In the interregnum, an amendment was made in the composition scheme vide Notification No.F-10(31)FD/GR.IV/87 dated 23rd of Februa