REGENT COMPUTRONICS PVT. LTD.

Balasubramanian Theatre Appellant

V/S

Joint Commissioner Of Commercial Taxes (Revision Petition), Ezhilagam, Chennai Respondents

Referred Judgements :-

QUINN V. LEATHERN [REFERRED TO]
BIHAR SCHOOL EXAMINATION BOARD V. SURESH PRASAD SINHA REPORTED IN [REFERRED TO]
GWALIOR RAYONS SILK MFG. (WVG.) CO. LTD. V. CUSTODIAN OF VESTED FORESTS REPORTED IN [REFERRED TO]
ALLEN V. FLOOD [REFERRED TO]
PARLIAMENT. IN QUINN V. LEATHERN [REFERRED TO]
DEVI THEATRE V. DEPUTY COMMERCIAL TAX OFFICER [REFERRED TO]
HIRO DEVI VS. DISTRICT BOARD SHAHJAHANPUR [REFERRED TO]
STATE OF ORISSA VS. SUDHANSU SEKHAR MISRA [REFERRED TO]
INCOME TAX OFFICER ALLEPPY VS. M C PONNOOSE [REFERRED TO]
MUNICIPAL CORPORATION FOR THE CITY OF POONA MUNICIPAL CORPORATION FOR THE CITY OF POONA SIPOREX INDIA LIMITED VS. BIJLEE PRODUCTS INDIA LTD:INDIAN HUME PIPE GO:MUNICIPAL CORPORATION FOR THE CITY OF POONA [REFERRED TO]
A R ANTULAY VS. RAMDAS SRINIWAS NAYAK [REFERRED TO]
STATE OF KERALA VS. MATHAI VERGHESE [REFERRED TO]
NELSON MOTIS VS. UNION OF INDIA [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SUN ENGINEERING WORKS PRIVATE LIMITED [REFERRED TO]
UNION OF INDIA VS. DHANWANTI DEVI [REFERRED TO]
GURUDEVDATTA VKSSS MARYADIT VS. STATE OF MAHARASHTRA [REFERRED TO]
BHAVNAGAR UNIVERSITY VS. PALITANA SUGAR MILL PRIVATE LIMITED [REFERRED TO]
J P BANSAL VS. STATE OF RAJASTHAN [REFERRED TO]
BHARAT PETROLEUM CORPORATION LIMITED VS. N R VAIRAMANI [REFERRED TO]
COMMISSIONER OF INCOME TAX KERALA VS. TARA AGENCIES [REFERRED TO]
SARVA SHRAMIK SANGHATANA K V MUMBAI VS. STATE OF MAHARASHTRA [REFERRED TO]
GOVT OF KARNATAKA VS. GOWRAMMA [REFERRED TO]
ANNAMALAI VS. ASSISTANT COMMISSIONER C T KANCHEEPURAM [REFERRED TO]

JUDGEMENT

(1.) In all these writ petitions, the theatre owners have challenged the order of the Joint Commissioner of Commercial Taxes, Chennai, the first respondent herein, in dismissing the revision petitions filed by them, against the levy of entertainment tax made by the Deputy Commissioner (CT), Salem Division, Salem, the second respondent herein and consequently, sought for a direction to the Entertainment Tax Officer, Omalur, fourth respondent herein, to refrain from levying or collecting entertainment tax from them. Though the respondents have not filed any counter-affidavit, Mr. K. Radhakrishnan, learned counsel appearing for the Revenue, made submissions on the basis of a judgment rendered by this court in a batch of writ petitions in W.P. Nos. 16668 of 1990, etc., dated January 20, 1994 (Devi Theatre v. Deputy Commercial Tax Officer).

(2.) As common questions of law and facts are involved in all these writ petitions, they are taken up together, and disposed of by a common order.

(3.) Facts leading to the writ petitions are as follows :

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BALASUBRAMANIAN THEATRE AND ORS. Vs. JOINT COMMISSIONER OF COMMERCIAL TAXES (REVISION PETITION), EZHILAGAM, CHENNAI AND ORS.

Referred Judgements :-

JUDGEMENT

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