AJANTA EXHIBITORS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) A common question, namely, whether remission of, electricity duty payable under the provisions of the Bombay Electricity Duty Act, 1958, granted by the Government, by a Notification, for a specified period, can be rescinded by subsequent notification even as regards the unexpired part of the period specified in earlier notification, arises for consideration in both these petitions filed under Art. 226 of the Constitution of India and therefore we propose to dispose of both the abovereferred petitions by this common judgment.

(2.) . The above referred question arises for consideration in the following facts : The petitioner in each petition is a partnership firm registered under the provisions of Indian Partnership Act, 1932, and is carrying on business of taking Cinema films on hire basis, exhibiting the same, taking theatres on rental basis, constructing theatres etc. The petitioner in Special Civil Application No. 1106 of 1980 is the owner of a Theatre called "Ajanta Cinema", situated at Ring Road, Surat, whereas the petitioner in Special Civil Application No. 623 of 1981 is the owner of a theatre called 'Suraj' Cinema situated at Begumpura, Surat.

(3.) Section 3 of the Bombay Electricity Duty Act, 1958 provides for levy and payment of electricity duty, whereas sub-sec. (3) of the said Section empowers the Government to reduce the rate of duty or to remit the duty, by a notification in the official Gazette in respect of such class of consumers or such class of premises in such area and for such period as the State Government may specify in the Notification.