LICENSEE SANGEETH THEATRE VANIAMBADI NORTH ARCOT AMBEDKAR DISTRICT Vs. APPELLATE AUTHORITY AND JOINT COMMISSIONER I LAND ADMINISTRATION DEPARTMENT CHEPAUK MADRAS

JUDGEMENT

(1.) THE petitioner in these writ petitions are licensees of permanent Cinema theatres situated in various places. THE petitioner in the respective writ petitions reportedly had committed certain offences under S. 14(1)of the Tamil Nadu Entertainment Tax Act, and they have also compounded the said offences with the Commercial Tax Officers by paying the compounding fees under S. 15 of the said Act. As the petitioner in the respective Writ petitions compounded the offences punishable under S. 14(1)of the Tamil Nadu Entertainment Tax Act, the respective Licensing Authority/Collector suspended the C. Form Licences of the petitioner's theatres for various periods in exercise of the powers conferred by S. 9(1) of the Tamil Nadu Cinema (Regulations) Act, 1955 (hereinafter called the Act). As against the orders of the licensing Authorities, the petitioners filed appeals before the Appellate Authority, the 1st respondent in these writ petitions under S. 9-A of the Act. THE Appellate Authority in identical orders found that under S. 9-A of the Act, an appeal will lie to the Appellate Authority only against the order of the Licensing Authorities revoking or suspending the licence, under S. 9(2) of the Act, in the present case, the Licensing Authorities suspended the licences under S. 9(1) of the Act, and therefore, no appeal will lie against the orders made by the Licensing Authorities under S. 9(1) of the Act. Consequently the Appellate Authority the 1st respondent in these writ petitions dismissed all the appeals filed under S. 9-A of the Act holding that they are not maintainable under the said Section. Aggrieved by the orders of the appellate authority, the present writ petitions have been filed by the petitioners for issue of a writ of certiorari to quash the orders of the 1st respondent, dismissing the appeals filed under S. 9-A of the Act as not maintainable and the orders of the Licensing Authorities suspending the C. Form Licences of the petitioners for specified periods.

(2.) MR. R.D. Indrasenan, learned counsel for the petitioners in W.P. Nos. 306 to 308, 661 and 681 of 1992 and MR. K.M. Vijayan, learned counsel for the petitioners in W.P. Nos. 648 to 651 of 1992 in the first place contended that the Licensing Authorities in these cases have initiated action against the petitioners for suspending the C. Form Licences, on a reference made to them by the Commercial Tax Officers and after issuing show-cause notice and therefore, the orders passed by the Licensing Authorities pursuant to the reference made by the Commercial Tax Officers and after issuing show cause notice must be considered as orders passed under S. 9(2) of the Act, and such orders passed under S. 9(2) of the Act are appealable under S. 9A of the Act.

(3.) THERE is no merit in these writ petitions and they are liable to be dismissed, and they are accordingly dismissed. No costs.