VEL MURUGAN THEATRE Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) IN this writ petition, the petitioner has prayed for the issue of a writ of certiorari calling for the records comprised in the proceedings of the 1st respondent IN G. O. Rt. No. 1857, Home (Cinemas-I)Department, dated 20. 5. 1986, confirming the proceedings of the 3rd respondent made in D. Dis. L. C. A. No. 130 of 1987, dated 20. 5. 1987 and that of the third respondent in his proceedings made in Roc. C2/160545/86, dated 9. 5. 1987 and quash the same.

(2.) THE necessary facts for the purpose of disposal of this writ petition can be gathered from the affidavit of one S. Ramaswamy, who is one of the partner of the petitioner' s theatre. THE petitioner theatre is a permanent theatre situated in Athur Town , which had been exhibiting four shows per day and had been paying entertainment tax, under Sec. 5 (b) of the entertainment Tax Act. On 14. 1. 1986, the petitioner made an application to the licensing Authority i. e. , the Collector of Salem requesting permission to run 5 shows from 16. 1. 1986 to 19. 1. 1986, both days inclusive. 16. 1. 1986 was thiruvalluvar day, a public holiday and 18. 1. 1986, 19. 1. 1986 happened to be saturday and Sunday which are also public holidays. According to the petitioner, in terms of the conditions of the' C Form licence, all that was required to run an extra show on public holidays was to intimate the licensing Authority and in the case of seeking to run a special show on the local holidays should get prior permission. In view of the fact that 17th was not a public holiday, the petitioner proposed to run five shows on 16, 18 and 19th January, 198 6. Since the petitioner did not get any reply within time, he ran five shows on 16, 18 and 19th January, 198 6. THE said fact had been intimated to the Licensening Authority and the tax was also duly remitted.

(3.) I heard the Advocate Mr. R. Muthukumarasamy, on behalf of the petitioner and Mr. S. Gopinathan, learned Government Advocate on behalf of the respondents. They took me through affidavit, counter affidavit and relevant orders and the provisions of the Cinema Regulations Act.