NATHALAL BAHECHARDAS PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Mr. Hawa waives service of Rule on behalf of the respondents. By consent heard today.

(2.) The petitioner who was the proprietor of New Master Talkies Sidhpur (District Mehsana) has filed this petition challenging the demand notice issued by the Mamlatdar Sidhpur dated 5/05/1988 demanding an amount of Rs. 18 319 ps. with interest at 24 per cent per annum for difference in entertainment tax paid for the movies Sampoorna Tirthyatra exhibited between 30/03/1984 and 5/04/1984 and Antim Ichha exhibited between 25/01/1985 and 3 1/01/1985 on the plea that the population of Sidhpur township exceeded 50 0 and was not under 50 0 on the basis of which exemption to be extent of 80 per cent was granted in respect of the aforesaid two movies. Unfortunately no reply to this notice was sent on the grounds of sickness whereupon the Mamlatdar issued an attachment order dated 8/08/1988 which is also the subject matter of challenge in this petition. The brief facts giving rise to this petition are as under.

(3.) By Notification No. SFC/1084/4391/F dated 21/04/1984 the Government of Gujarat 8 exemption from the payment of entertainment tax to the extent of 90 per cent in respect of the Gujarati movie Sampoorna Tirthyatra for township having a population of less than 50 0 By a subsequent Notification No. SFC/1084/32534/F dated 25/01/1985 similar exemption was granted in respect of the Gujarati movie Antim Ichha. In respect of that movie the movement of the print exhibition programme was issued by the Directorate of Information Government of Gujarat of even date copy whereof is produced at Annexure A to the petition. If we turn to that document we find that print No. 7 was allotted to New Master Talkies Sidhpur from 25/01/1985 The population of Sidhpur has been shown to be below 50 0 in that document. The conditions set out in that document are five in number. The fourth condition reads as under: