HARI KRISHNA LAL Vs. STATE OF BIHAR

JUDGEMENT

(1.) Special leave granted.

(2.) This appeal is directed against the order of the High court of Patna, Ranchi bench, dated15/9/1987 dismissing the appellant's Writ Petition underarticle226 of the Constitution challenging the categorisation of the appellant's Cinema House for the purposes of taxation.

(3.) The appellant is owner of a cinema house situate in village Hosir in the development block Gomia in the State of Bihar. The State government inexercise of its powers under S. 3a of the Bihar Entertainments Tax Act, 1948 classified the village Hosir in category 10 (J) by a Notification dated 14/8/1985 as a result of in category 10 (J) by a Notification dated 14/8/1985 as a result of which the appellant was liable to pay consolidated amount of tax @ 15% of the seating capacity of the cinema hall. The appellant challenged the validity of the categorisation by means of a Writ Petition before the High court which was allowed and the matter was remanded to the government for reconsideration with adirection that a speaking order may be passed. The Commissioner (Commercial Taxes) of Bihar thereafter considered the matter and by his order dated 12/5/1987 reiterated the earlier classification categorising the Cinema House in category 10 (J). The appellant again approached the High court byway of Writ Petition which was Dismissed in limine by the Order dated 15/9/1987. Hence this appeal.