CHINUBHAI AMBALAL CHOKSHI Vs. MAMLATDAR, ENTERTAINMENT DUTY, AHMEDABAD

JUDGEMENT

(1.) The petitioner is a Cinema owner. The petitioner has challenged the legality and validity of the Circular dated 5-2-1986 by which the petitioner and others have been called upon to pay the entertainment-tax under the provisions of the Gujarat Entertainments Tax Act, 1977 (for short 'the Act') at the rate applicable to the "local area", that is to say, Ahmedabad Municipal Corporation area. The petitioner contends that as provided under Section 3(1) (a) (I) of the Act, a Notification as regards the population of the "local area" ought to have been published. Unless such Notification is published, the petitioner cannot be made liable to pay the tax at the rate applicable to Ahmedabad Municipal Corporation area. The contention cannot be accepted for the simple reason that "Hansol" village wherein the cinema theatre of the petitioner is situated has been included within the Corporation limit by a Notification dated February 5, 1986. The last census took place in the year 1981 and the figures thereof have been notified in the Official Gazette way-back in 1981. It is not the requirement of the section that after a particular area is included within the "local area" a Notification as regards the last census should have been published. There is no substance in this contention.

(2.) It is contended that there is discrimination in levy of entertainment-tax inasmuch as certain cinema theatres which arc just outside the Municipal Corporation limit are not subjected to the same rate of tax. It is bound to be so because those cinema theatres are not situated within the Municipal Corporation Limit. The classification between the two is reasonable.