STATE OF TAMILNADU Vs. KANNAN TALKIES

JUDGEMENT

(1.) THE appeal is directed against the order dated 15. 10. 1998 made in W. P. No. 15868 of 1990 quashing the proceedings dated 27. 7. 1987, in and by which the second appellant demanded the short levy of entertainment tax under the provisions of the Tamil Nadu Entertainment Tax Act, 1939 (for brevity, "the Act" ).

(2.) FOR the purpose of convenience, the parties are arrayed as per their rank in the writ petition.

(3.) THE second respondent passed the impugned proceedings dated 27. 7. 1987 as the petitioner-theatre did not obtain prior permission from the licensing authority for reduction in the rate of admission to the petitioner-theatre.