“11. In view of the facts and legal position discussed above, it is clear that the Amending Act, 1993 which came into force on 25th December, 1992, there was no provision that the amount of service charges should be spent during the same year and that unspent amount would be subject to assessment of entertainment duty. The third proviso to Section 2 clause (b) added by the Amending Act, 1994 should be applicable to the fnancial year 1994-1995 and not the earlier years. Therefore, even unspent amount of service charges collected during the fnancial year 1992-1993 and 1993-94 could not be subject to assessment of entertainment duty. In view of this, the order passed by the Collector to the extent of fnancial years 1992-1993 and 1993-94 has to be set aside but the order to the extent of unspent amount of service charges collected during the fnancial year 1994-1995 cannot be disturbed. It is pointed out that the Accountant General also found that the petitioner was liable to pay amount of Rs.1,20,035/- and not Rs.2,12,794/- as directed by the Collector and the said amount of Rs.1,20,035/- is already paid by the petitioner, though under protest. The said amount may be adjusted towards the entertainment duty which may be found to be unspent amount of the service charges collected during the fnancial year 1994-95.”
