SRINIVASA TALKIES Vs. STATE OF TAMILNADU

JUDGEMENT

(1.) THE appeal is directed against the order dated 23. 3. 1999 made in W. P. No. 14389 of 1991 dismissing the appellant's writ petition following an earlier decision of this Court in DEVI THEATRE and ANOTHER v. DEPUTY COMMERCIAL TAX OFFICER and OTHERS, 1994 (5) MTCR 183, as admitted by the learned counsel for the appellant and the respondents herein.

(2.) OF course, an earnest attempt was made by Mr. Mohana Sundaram, learned counsel for the appellant stating that even though the point raised in the appeal was not argued before the learned Single Judge, it deserves consideration inasmuch as it goes to the root of the issue and raises a question of law challenging the assessment order passed against the appellant.

(3.) IN brief, it is not in dispute that the appellant had reduced the actual rates of admission to each class of accommodation without getting the approval of the licensing authority as contemplated under Rules 83[1a] (a) and 83[1a] (c) of the Rules, which read as follows: