GUJARAT VIDEO ASSOCIATION Vs. STATE OF GUJARAT

JUDGEMENT

(1.) These three petitions by three different sets of petitioners can be conveniently taken up together and disposed of by a common judgment and there is concurrence of the learned Advocates appearing for the respective petitioners and the common Government Pleader appearing for the State of Gujarat. In effect there is a challenge to the vires of section 6-A introduced by the State Legislature by enacting the Gujarat Entertainment Tax (Amendment) Act 1984 which inserted sec. 6-A into the provisions of Gujarat Entertainment Tax Act 1977 There is also challenge to Rules 13 and 19 of the Gujarat Cinema (Regulation of Exhibition by Video) Rules 1984 The span of challenge will be examined by us hereafter.

(2.) The petitioner No. 1 of the first of the three petitions is an association of video exhibitors known as Gujarat Video Association. There are four more individual petitioners also running such video shows either essentially at video centers or at some hotels. In the second of the three petitions the proprietors of various hotels three in number have come forth with similar grievance. In the third petition one solitary proprietor individually has come forth with the similar complaints. That is why we have stated that common questions of law arose in these three petitions and they can be conveniently dealt with and disposed of by a joint treatment.

(3.) The vires of sec. 6A is challenged in these petitions. Sec. 6A is reproduced below: