PITCHIAH PILLAI Vs. GOVINDASWAMY CHETTIAR AND ANR.

JUDGEMENT

(1.) The defendant in O.S. No. 138 of 1967, on the file of the Court of the Subordinate Judge, Dindigul, who succeeded before the trial Court, but lost before the first appellate Court, is the appellant herein. The respondents instituted the suit for recovery of a sum of Rs. 9,339.90 under the following circumstances.

(2.) Admittedly the respondents are the owners of a theatre known as 'Alagesan Theatre' and they were having a G Form licence for exhibiting cinematograph films in that theatre. Under Exhibit A-6 dated 11th April, 1968, an agreement of lease was entered into between the respondents on the one hand and the appellant and a partner of his named Seevalan Shahul Hameed, on the other for taking the said theatre on lease for exhibition of the cinematograph films. This document contained a number of clauses, one of which provided for the respondents getting the C Form licence transferred in the name of the lessees, as well as the lessees alone being liable to the authorities for any irregularities committed in the course of running the cinema theatre.

(3.) The respondents herein contended that on 22nd December, 1966, the Deputy Commercial Tax Officer made an inspection and found that the appellant had issued tickets in contravention of the legal provisions and levied as penalty of Rs. 6,146.56, which was confirmed in appeal, that the respondent had to pay the amount; the appellant committed similar defects on 8th January, 1967 and 14th January, 1967 and a sum of Rs. 634.50 had been levied as penalty; subsequently also on 27th October, 1967, another penalty of Rs. 7,707.42 was levied; and according to the respondents there was a failure on the part of the appellant to pay Entertainment Tax to the tune of Rs. 341.42, and dues outstanding to the Films Division of a sum of Rs. 143. The respondents also contended that the appellant had defaulted in payment of rent from 14th September, 1967 to 7th November, 1967 amounting to Rs. 1,767. The case of the respondents was that they had paid a sum of Rs. 5,646.56 towards the penalty levied during the inspection on 22nd December, 1966, after deducting a sum of Rs. 500 paid by the appellant himself, a sum of Rs. 634.50 for the penalties levied during the inspection on 8th January, 1967 and 14th January, 1967 and a sum of Rs. 7,707.42 for the defects found on the inspection on 27th October, 1967, as also the Entertainment Tax due to the Government and the dues to the Films Division, as pointed out already. Deducting the advance of Rs. 10,000 paid by the appellant, the respondents claimed that they are entitled to a sum of Rs. 4,472.90 under the various heads. In addition to that, the respondents claimed that a sum of Rs. 1,000 was spent by them in taking action against the appellant for recovery of stolen projectors, etc., and a sum of Rs. 100 spent for reinstallation of the machinery in the theatre and Rs. 2,000 was due as damages and Rs. 1,767 for arrears of rent for the period from 14th September, 1967 to 7th November, 1967.