( 1 ) THE petitioner is a proprietrix of Tirandas Talkies at Gulbarga. She conducts business of exhibiting Cinematograph Shows in the said talkies. She is liable to pay tax under the provisions of the Mysore Entertainments tax Act, 1958 (hereinafter referred to as the Act) and cess under the mysore Health Cess Act, 1962 (hereinafter referred to as the Health Cess act ). The cess under the Health Cess Act is levied on the tax on cinematograph shows leviable by the State under S. 4 of the Act. ( 2 ) FOR the years 1967-68, 1968-69, 1969-70 and 1970-71 the petitioner submitted returns accompanied by the Treasury receipts for the amount of entertainments tax and surcharge paid under Ss. 3 and 3a of the Act. For the years 1968-69 and 1969-70, she submitted returns in connection with show tax under S. 4 of the Act and tax under the Health Cess Act. ( 3 ) THE Entertainments Tax Officer, Gulbarga, passed orders in exercise of his powers under sub-sec. (3) of S. 6a of the Act, which are impugned in WP. Nos. 1141 to 1144 of 1972. The orders in these four cases relate to the years 1967-68, 1968-69, 1969-70 and 1970-71. Except for the amount of tax assessed, the orders in all the four cases are similar. In WP. Nos. 1145 and 1146 of 1972, the Entertainments Tax Officer passed the impugned orders on 28-3-1972 under sub-rule (3) of Rule 41 of the Mysore Entertainments tax Rules, 1959 (hereinafter referred to as the Rules) on the returns submitted by the petitioner. On 26-3-1972 the Entertainments Tax officer passed the orders impugned in WPs. Nos. 1147 and 1148 of 1972 under S. 4 of the Health Cess Act, for the years 1968-69 and 1969-70. The validity of the orders impugned in WPs Nos. 1147 and 1148 of 1972 under the Health Cess Act depends upon the validity of the orders passed under the Act for the relevant period which have been challenged in the other writ petitions referred to earlier. Hence, no independent consideration of the validity of the orders impugned in WP. , Nos. 1147 and 1148 of 1972 is called for. ( 4 ) IN WP. Nos. 1141 to 1144 of 1972, the contention of Sri K. Srinivasan, learned Counsel appearing for the petitioner, is that the impugned orders cannot be regarded as either falling under sub-sec. Hence, no independent consideration of the validity of the orders impugned in WP. , Nos. 1147 and 1148 of 1972 is called for. ( 4 ) IN WP. Nos. 1141 to 1144 of 1972, the contention of Sri K. Srinivasan, learned Counsel appearing for the petitioner, is that the impugned orders cannot be regarded as either falling under sub-sec. (2) or sub-sec. (3) of S. 6a of the Act. He further contended that the provisions of subrules (2) and (3) of Rule 29e of the Rules are ultra vires, they being in conflict with the provisions of sub secs (2) and (3) of S. 6a of the Act. ( 5 ) SECTION 6a of the Act reads as follows :"6a Return- (1) Every proprietor of an entertainment shall submit such returns relating to complimentary tickets and to payments for admissions, to such authority, in such manner and within such periods, as may be prescribed. (2) If the prescribed authority is satisfied that any return submitted under sub-sec. (1) is correct and complete, it shall assess the proprietor on the basis thereof. (3) If no return is submitted by the proprietor of the entertainment under sub-sec. (1) before the date prescribed or if the return submitted by him appears to the prescribed authority to be incorrect or incomplete, the prescribed authority shall after making such enquiry as it considers necessary, determine the tax due under Ss. 3, 3a and 4, and assess the proprietor to the best of its judgment: provided that before taking action under this sub-section, the pro prietor shall be given a reasonable opportunity of proving the correctness of any return submitted by him or that no return was due from him. " ( 6 ) IT is clear from the language employed in S. 6a that it regulates the submission of returns and the procedure to be followed in connection with the determination and levy of tax due under Ss. 3, 3a and 4 of the act. It is in exercise of the rule making power conferred by S. 18 read with s. 6a of the Act that Rule 29e of the Rules has been framed. Rule 29e runs thus :"29e. 3, 3a and 4 of the act. It is in exercise of the rule making power conferred by S. 18 read with s. 6a of the Act that Rule 29e of the Rules has been framed. Rule 29e runs thus :"29e. (1) The proprietor shall submit a return giving the totals in respect of particulars prescribed in Form II, for all performances shows during the week from Monday to Sunday (both days inclusive), so as to reach the Entertainments Tax Officer of the area on the Tuesday immediately following, at the latest. The return shall be accompanied by a Treasury receipt or a crossed cheque drawn in favour of the Entertainments Tax Officer for the full amount of the tax and surcharge due in respect of all the performances shows to whicn the return relates. (2) On receipt of the return and the Treasury receipt or crossed cheque referred to in sub-rule (1), the Entertainments Tax Officer shall after such scrutiny of the accounts and after making such enquiry as he considers necessary and after satisfying himself that the return is correct and complete and that the correct amount of entertainments tax and surcharge has been paid, accept the return. (3) If no return is submitted by the proprietor in respect of any week, on the due date, or if the return submitted appears to the Entertainments tax Officer to be incorrect or incomplete or is not accompanied by the Treasury Receipt or a crossed cheque for the full amount, the Entertainments Tax Officer shall, after making such enquiries as he considers necessary and after giving the proprietor a reasonable opportunity of proving the correctness and completeness of the return pass an order assessing to the best of his judgment, the entertainments tax and surcharge payable under Ss. 3 and 3a of the Act. The Entertainments tax Officer shall thereupon serve a notice on the proprietor in Form XII calling upon him to pay the entertainments tax and surcharge due within a week from the date of service of the said notice. If the tax and surcharge is not paid within the time specified, the entertainments Tax Officer may adjust an amount equivalent to the tax and surcharge due from out of the amount furnished as security under Rule 18 and credit towards the tax payable by the proprietor. If the tax and surcharge is not paid within the time specified, the entertainments Tax Officer may adjust an amount equivalent to the tax and surcharge due from out of the amount furnished as security under Rule 18 and credit towards the tax payable by the proprietor. If the amount of security with the Entertainments Tax Officer falls short of the tax due the balance outstanding after adjusting the security in full shall be recovered as an arrear of land revenue : provided that whenever the Entertainments Tax Officer passes an order assessing the tax payable at a figure higher than the amount shown in the return as due, he shall briefly record his reasons therefor in writing and shall furnish the proprietor with a copy of such order. (4) If the security amount is adjusted towards the tax and surcharge under sub-rule (3) the Entertainments Tax Officer shall demand the proprietor to bring the security to the original amount fixed under rule 18 and until it is done, the Entertaiments Tax Officer may refuse to impress with his official seal the tickets sent to him for the purpose by the proprietor under Rule 19. " ( 7 ) LET me deal with the first contention of Sri K. Srinivasan, learned counsel appearing for the petitioner, that the provisions of sub-rules (2) and (3) of Rule 29e of the Rules are ultra vires, they being in conflict with sub-sees. (2) and (3) of S. 6a of the Act. Sub-sec. (2) of S. 6a provide? that if the prescribed authority is satisfied that any return submitted under sub-sec. (1) is correct and complete, it shall assess the proprietor on the basis thereof. But sub-rule (2) of Rule 29e provides that on receipt of the return and the Treasury receipt or crossed cheques referred to in sub- rule (1), the Entertainments Tax Officer shall, after such scrutiny of the accounts and after making such enquiry as he considers necessary and after satisfying himself that the return is correct and complete and that the correct amount of entertainments tax and surcharge has been paid, accept the return. The clear effect of sub-rule (2) of Rule 29e is to prohibit the assessing authority from accepting the return even if it is satisfied that the return submitted is correct and complete, if it comes to the conclusion that the amount of entertainments tax and surcharge due has not been paid. Sub-sec. (2) of S. 6a requires the assessing authority to accept the return if it is satisfied that the return submitted is correct and complete and it does not require the assessing authority to be further satisfied that the entertainments tax and surcharge due has peen paid. Sub-rule (2) of Rule 29e, having regard to the language employed, has to be satisfied before the assessing authority proceeds to make the assessment under sub- sec. (2) of S. 6a of the Act. As sub-rule (2) of Rue 29e prohibits the assessing authority from accepting the return if it comes to the conclusion that the correct amount of entertainments tax and surcharge due has not been paid, it will necessarily have the effect of preventing it from proceeding to make an order of assessment, even though the assessing authority is required to do so when it comes to the conclusion by the application of sub-sec (2) of S. 6a of the Act that the return submitted is correct and complete. ( 8 ) THE State Government, who has the power to make rules under s. 18 of the Act, can do so only for the purpose of carrying out the purposes of the Act, but not to be in conflict with the provisions of the Act. Any rule made in conflict with the provisions of the Act cannot be regarded as a rule made for the purpose of carrying out the purposes of the Act and has to be declared as ultra vires the Act. But, as the portion of sub-rule (2) of Rule 29e, which requires the assessing authority to be satisfied that the correct amount of entertainments tax and surcharge due has been paid, is severable, it is unnecessary, as rightly pointed out by Sri M. P. Chandrakantaraj Urs, learned Government Advocate appearing for the respondents, to declare the entire sub-rule (2) as void. It is enough to declare the following portion in sub-rule (2) of Rule 29e of the Rules as void, it being ultra vires the provisions of the Act : ". . . . . It is enough to declare the following portion in sub-rule (2) of Rule 29e of the Rules as void, it being ultra vires the provisions of the Act : ". . . . . and that the correct amount of entertainments tax and surcharge has been paid. . . . . . ( 9 ) SUB-SEC. (3) of S. 6a of the Act empowers the assessing authority to make the best judgment assessment, only if it is satisfied that either no return was submitted before the date prescribed or if the return submitted by the assessee appears to the prescribed authority to be incorrert or incomplete. But, sub-rule (3) of Rule 29e further provides that the best judgment assessment can be made also on the ground that the return submitted by the proprietor is not accompanied by a Treasury receipt or crossed cheque for the full amount of the entertainments tax and surcharge due. The clear effect of sub-rule (3) of Rule 29e of the Rules is, to add an additional ground for making best judgment assessment to the grounds specifically provided by sub-sec. (3) of Sec. 6a of the Act. Sub- rule (3) of Rule 29 E, in so far as it empowers the assessing authority to make best judgment assessment on the ground that the return is not accompanied by a Treasury receipt or crossed cheque for the full amount of entertainments tax and surcharge due, being in conflict with sub-sec. (3) of s. 6a, it has to be declared void. But, as rightly pointed out by Sri Chandrakantaraj urs it is unnecessary to declare the entire sub-rule (3) of rule 29e as void as the offending portion is severable. It is therefore enough if only the following portion of sub-rule (3) of Rule 29e of the rules is declared void, it being in conflict with sub-sec. (3) of Sec. 6a of the Act : ----or is not accompanied by the Treasury receipt or a crossed cheque for the full amount,. . . . . ( 10 ) IN WP. Nos. 1145 and 1146 of 1972, the impugned orders were made under Rule 41 of the Rules. Rule 41 reads as follows : 41. (3) of Sec. 6a of the Act : ----or is not accompanied by the Treasury receipt or a crossed cheque for the full amount,. . . . . ( 10 ) IN WP. Nos. 1145 and 1146 of 1972, the impugned orders were made under Rule 41 of the Rules. Rule 41 reads as follows : 41. (1) Every proprietor shall submit, once a fortnight comprising of the period from 1st to 15th of the month and from 16th to the and of the month, a return in Form X so as to reach the Entertain- ments Tax Officer not later than the third day following the close of each fortnight showing particulars regarding the number of shows conducted on each day during the fortnight to which the return relates. The return shall be accompanied by a crossed cheque or Treasury receipt for the full amount of tax payable under Sec. 4 of the Act for the period to which the return relates. (2) On receipt of the return and the Treasury receipt or the crossed cheque referred to in sub-rule (1), the Entertainments Tax Officer of the area shall, after such scrutiny of the accounts and after making such enquiry as he considers necessary and after satisfying himself that the return is correct and complete, and that the correct amount of tax has been paid, accept the return. (3) If no return is submitted by the proprietor in respect of any fortnight, on the due date, or if the return submitted appears to the entertainments Tax Officer as incorrect or incomplete or is not accompanied by a crossed cheque or the Treasury receipt for the full amount, the Entertainments Tax Officer of the area, shall, after making such enquiries as he considers necessary, pass an order assessing to the best of his judgment the tax payable under Sec. 4 of the Act. The Entertainments tax Officer of the area shall thereupon serve a notice on the proprietor in Form XI calling upon him to pay the tax due within a week from the date of service of the said notice. The Entertainments tax Officer of the area shall thereupon serve a notice on the proprietor in Form XI calling upon him to pay the tax due within a week from the date of service of the said notice. If the tax is not paid within the time specified , it shall be recovered as arrears of land revenue : provided that whenever the Entertainments Tax Officer passes an order assessing the tax payable at a figure higher than the amount shown in the return under Rule 42 as due he shall briefly record his reasons thereior in writing and shall furnish the proprietor with a copy of such order. ( 11 ) RULE 41 is in pan materia with Rule 29e of the Rules. Whereas rule 29e pertainsn to taxes under Ss. 3 and 3a of the Act, Rule 41 pertains to taxes under S. 4 of the Act. In sub-rule (2) of Rule 41 also there is a prohibition to the assessing authority to accept the return which is otherwise correct and complete, on the ground that the correct amount of tax has not been paid. For the reasons given above for declaring the portion of sub- rule (2) of Rule 29e, the following portion of sub-rule (2) of Rule 41 of the Rules also has to be declared void : and that the correct amount of tax has been paid ( 12 ) SUB-RULE (3) of Rule 41, which is in part materia with sub-rule (3) of Rule 29e, empowers the assessing authority to make the best judgment assessment on the ground that the return is not accompanied by a Treasury receipt or crossed cheque for the full amount of the tax due. I have held the similar requirement incorporated in sub-rule (3) of Rule 29e void, as it does not, in any way, advance the purposes of the Act but is really in con- flict with the object of the Act. For the same reasons, the following poitior, of sub-rule (3) of Rule 41 has also to be declared void : or is not accompanied by a crossed cheque or the Treasury receipt for the full amount as the offending portion of sub-rule (3) of Rule 41 is severable, it is unnecessary to declare the entire sub-rule void. ( 13 ) THE orders impugned in WP. Nos. ( 13 ) THE orders impugned in WP. Nos. 1141 to 1144 of 1972 purport to have been mads under sub-sec. (3) of Sec. 6a of the Act. But the stand taken in the counter affidavit filed on behalf of the respondents is that the same have been passed in exercise of the powers conferred by sub-sec. (2) of S. 6a of the Act. The orders impugned in WP. Nos. 1145 and 1146 of 1972 purport to have been made under sub-rule (3) of Rule 41 of the Rules. But the stand taken on behalf of the respondents is that they were made under sub-rule (2) of Rule 41. The assessing authority has passed the impugned orders having regard to the provisions of Rules 29e and 41 of the Rules, as they then stood. ( 14 ) IT is because portions of the impugned rules now declared void could not be reconciled with the provisions of S. 6a of the Act that the assessing authority was not certain under which provisions it could act. That explains why one set of provisions have been invoked in the impugned orders, whereas the stand taken in these writ petitions is that the impugned orders were really made under another set of provisions. It is clear from the impugned orders of the assessing authority that it has relied upon the portions of Rules 29e and 41 of the Rules which I have now declared void. In these circumstances, the only appropriate order to bo made in WP. Nos. 1141 to 1146 of 1972 is, to quash the impugned orders reserving liberty to the assessing authority to make appropriate orders in accordance with law and in the light of the declaration made in these cases that portions of sub-rules (2) and (3) of Rule 29e and of sub- rules (2) and (3) of Rule 41 of the Rules are void ( 15 ) IN WP. Nos. 1147 and 1148 of 1972, the petitioner has challenged the orders made by the assessing authority levying cess under the Health cess Act for the years 196b-69 and 1969-70. As the levy of health cess. depends upon the levy of tax on cinematograph shows leviable under S. 4 of the Act, and as the assessment orders for the years 1968-69 and 1969-70 made by the assessing authority levying tax under S. 4 have been quashed in WPs. Nos. As the levy of health cess. depends upon the levy of tax on cinematograph shows leviable under S. 4 of the Act, and as the assessment orders for the years 1968-69 and 1969-70 made by the assessing authority levying tax under S. 4 have been quashed in WPs. Nos. 1145 and 1146 of 1972. the impugned orders in WPs. Nos. 1147 and 1148 of 1972 have also to be quashed, with liberty to the assessing authority to make fresh orders of assessment in accordance with law. ( 16 ) FOR the reasons stated above, these writ petitions are partly allowed and (1) the following portions of sub-rules (2) and (3) of rule 29e, viz. (2)and that the correct amount of entertainments tax and surcharge has been paid. . . . . (3 ). . . . . or is not accompanied by the Treasury receipt or a crossed cheque for the full amount and the following portions of sub-rules (2) and (3) of Rule 41 of the rules, viz (2)and that the correct amount of tax has been paid (3) or is not accompanied by a crossed cheque or the Treasury receipt for the full amount are declared void; and (2) the impugned orders of assessment in all these writ petitions are quashed, reserving liberty to the assessing authority to make fresh assessments in accordance with law. In the circumstances, no costs. --- *** --- .