VASUKI EXHIBITORS Vs. THANGADH GRAM PANCHAYAT

JUDGEMENT

(1.) This is an appeal by M/s. Vasuki Exhibitors who were plaintiffs in the Civil Suit No. 66 of 1972 dismissed by the Civil Judge (J. D.) Chotila. Their appeal being appeal No. 5 of 1973 also had come to be dismissed by the learned District Judge Surendranagar. Hence the present second appeal.

(2.) The respondent is a Gram Panchayat at village Thangadh in Sure- ndranagar District. Prior to the year 1972 the panchayat was levying the entertainment tax at the rate of Re.1/- per show from cinema theatres The respondent-panchayat wanted to enhance the tax by Rs. 4.00per show and so followed a procedure of new imposition of tax. It firstly passed the resolution selecting this new rate of tax invited objections considered them then passed a resolution dealing with the objections and deciding to levy the new rate of tax with effect from 1-1-72. So the plaintiff filed the suit challenging the levy.

(3.) In the pleadings of the plaintiff the grounds were vaguely stated as follows :