VIKAS PALACE Vs. STATE OF U P

JUDGEMENT

(1.) THE petitioner is running a Cinema Hall at Kashipur district Udham Singh Nagar in the name and style "Vikas Palace". According to the petitioner, Cinema Hall was established under the Cinematograph Act, 1918 after taking proper licence from the concerned authorities in September, 1988. It is then stated by the petitioner that a Govt. Order was passed by the erstwhile State of U.P. on 21st July 1986 by which certain exemptions in the entertainment tax were granted to Cinema Halls, which were new Cinema Hall during the particular period, in order to encourage these new ventures.

(2.) THERE is no dispute regarding the fact that the Cinema Hall of the petitioner came under the category of such entertainment tax exemptions in the said Govt. order dated 21 -7 -1986.

(3.) ACCORDING to the petitioner as per the said Govt. order, there was a full entertainment tax exemption to petitioner for the first year, which would be in the case of the petitioner from 17 -9 -1989 and thereafter in the second year, it would be an exemption of 75% of the entertainment tax, which in the case of the petitioner would be from 17 -9 -1989 to 16.9.1990 and finally in the 3rd year, it would be exemption of 50% of the entertainment tax, which in the case of the petitioner would be from 17.9.1990 to 16 -9 -1991. The exemption of entertainment tax is only valid for three years.