MILAN CINEMA SURENDRANAGAR Vs. PRESCRIBED OFFICER

JUDGEMENT

(1.) . The petitioner's cinema house had exhibited Hindi film "Abdulla" in September 1981. The said film was granted exemption under Section 29 of the Gujarat Entertainment Tax Act, 1977 by a notification dated December 3, 1980. One of the conditions of the exemption notification was that rates of admission prevailing as on November 1, 1980 excluding the amount of tax shall not be increased and that the rates of admission shall be reduced by the amount of the exemption given. Condition No. 5 provided that in case of breach of any of the conditions of the exemption, it shall be lawful for the prescribed officer to take action under Section 30 of the Gujarat Entertainment Tax Act, 1977. The exhibition of the movie started in the petitioner's theatre on September 4, 1981 and in the three shows of 4lh, 5th and 6th September 1981, and first two shows of 7th September 1981, the prevalent rates of tickets were charged, namely Re. 1.90 for balcony, Re. 1.60 for upper stall and Re. 1.00 for lower stall whereas the prevailing rales on November 1, 1980 in the cinema house of the pelilioner were Re. 1.85 for balcony, Re. 1.40 for upper stall and Re. 1.00 for lower stall. As soon as the pelilioner learnt about this condition, the rales prevalent on November 1, 1980 were implemented from the third show of September 7,1981.

(2.) On accounl of such breach of condition of exemption, the authorities have passed an order under Section 30 charging entertainment lax for all these shows as if the theatre was fully occupied to its capacily.

(3.) The learned Counsel for the petitioner slales that the pelilioner is prepared to pay the amount of tax on the lickets actually issued and the seals aclually occupied on the basis of the aclual payment for admission as if there was no exemption. That calculation has been made in para 12 of the pelilion and lhal amount comes to Rs. 5,487.29 as againsl the assessment of Rs. 16,096/.