THANGAMANI THEATRE Vs. APPELLATE AND THE JOINT COMMISSIONER L LAND ADMINISTRATION DEPARTMENT CHEPAUK MADRAS

JUDGEMENT

(1.) THE petitioner in the above writ petition precisely challenges the order of the licensing authority, namely, the second respondent dated 2.8.1989 suspending the 'C" Form License of the petitioner theatre for 15 days for alleged violation that they had permitted 26 persons without ticket.

(2.) NO doubt, the petitioner had compounded the said offence under Sections 14(1) and 15 of the Tamil Nadu Entertainment Tax Act, 1939, however in his explanation dated 18.7.1989 submitted in reply to the show cause notice dated 8.6.1989 of the second respondent issued under Section 9(1) of the Tamil Nadu Cinemas (Regulations) Act, 1955, denied the very violation, but the second respondent by proceedings dated 2.8.1989 which is impugned in the above writ petition without going into the explanation, rejected the same and held that his explanation cannot be accepted as the petitioner has already compounded the offence under Sections 14(1) and 15 of the Tamil Nadu Entertainment Tax Act, 1939, and therefore suspended the 'C" Form License of the petitioner theatre for 15 days. Hence the above writ petition.