AMRITH CINEMA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) As common questions of law arise for determination in these cases, I propose to dispose of them by a common order.

(2.) All the petitioners are exhibitors of films in their respective permanent/touring theatres licensed under the Karnataka Cinemas (Regulation) Act, 1964 and the Rules framed thereunder and are exigible to taxes under the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958) and the rules framed thereunder (hereinafter referred to as the Act and the Rules).

(3.) Prior to 31.3.1967 Rule 20 of the Rules directed the issue of tickets by theatres in two folios of a original and a duplicate. On 31.3.1967 Rule 20 was amended by Government and sub-rule(3) and Form No. IV-A were introduced requiring the printing of tickets in triplicate consisting of a original, a duplicate and a triplicate. At that stage, many theatre owners approached this Court in Writ Petition No. 431 of 1968 and connected cases challenging the validity of the said amendment on diverse grounds, in which this Court stayed its operation also.