SRI KRISHNA TALKIES BY RECEIVER SRI D. MUNIRATHINAM NAIDU Vs. BOARD OF REVENUE, (LAND REVENUE) GOVERNMENT OF TAMIL NADU, MADRAS AND ANOTHER

JUDGEMENT

(1.) R.63 (1) of the Madras Cinemas Regulation Rules, 1957, provided for the minimum width of gangways, to wit, four feet. The amended rule came into force from 22nd January 1954. But, on 27th February, 1960, the rule was made subject to an exception which reads:

(2.) We may also mention that the reference to R.77 by the learned Judge does not appear to be quite relevant. That relates to subsequent addition or alteration of the premises and the requirement of sanction of the licencing authority therefor. That does not by itself bear on fixation of the rates for seating. When more facilities or amenities were provided and expenditure was incurred by a theatre owner, that will be well a justification for altering the rates. In fact, that will be the primary relevant consideration for fixing the rates, and not merely a general renovation or alteration of the premises. On that view, the appeal is allowed, and the order of the Commissioner, an also of the Board of Revenue, are quashed. Before leaving this matter, we may indicate that this has nothing to do with R.77, and we have not dealt with it in this judgment. No costs.