(1.) HEARD.
(2.) IN the above Writ Petition, the petitioner has prayed for issue of a Writ of Certiorari, calling for the records of the second respondent made in D. Dis.(L) C.A. 167/89 dated 20.12.1991 and the third respondent made in R.DiS. 70350/89 M. 5 dated 22.6.1989 and quash the said proceedings of the second and third respondents dated 20.12.1991 and 22.6.1989 respectively.
(3.) TAKING note of the order passed by the prescribed authority under Section 15 of the Tamil Nadu Entertainments Tax Act, 1939, namely, compounding the offence, referred to above, the third respondent, namely, the Collector, under Section 9(1) of the Tamil Nadu Cinemas (Regulation) Act, 1955, even without considering the explanation offered by the petitioner dated 28.11.1988, suspended the licence of the petitioner from 4.9.1989 to 15.9.1989, by his proceedings dated 22.6.1989, against which, the petitioner preferred an appeal before the second respondent, who, by his order dated 20.12.1991, dismissed the appeal in limine as not maintainable, as the appeal provided under Section 9-A is available only against the order under Section 9(2) of the Tamil Nadu Cinemas (Regulation) Act, 1955.