SARANG THEATRE Vs. STATE OF U P

JUDGEMENT

(1.) The petitioners. Sarang Theatre. Vishal Cinema and Bharat Talkies situate at Baraut in the district of Meerut, have filed this petition under Article 226 of the Constitution of India, seeking the following reliefs : "to issue a writ of certiorari quashing the notice dated 1.3.1980/26.3,1980 (Annexure-3A to the writ petition) and Notification dated 1.12.1981/ 6,2.1982 (Annexure-3B to the writ petition) as well as notice dated 27.5.1982 (Annexure-7 to the writ petition) ; to issue a writ, order or direction in the nature of mandamus directing the opposite parties not to realise the impugned show tax during the pendency of the present writ petition ; to issue a writ, order or direction in the nature of ceritorari quashing the citation for recovery dated 28.7.1995 (Annexure-III to the affidavit) passed by Tehsildar. Baraut, district Meerut ; to issue a writ, order or direction in the nature of mandamus directing the respondents and Tehsildar, Baraut, district Meerut not to recover any amount from the petitioner No. 1 in pursuance of the impugned citation dated 28.7.1995 [Annexure-III to the supplementary-affidavit) passed by Tehsildar, Baraut, district Meerut; to issue a writ, order or direction in the nature of mandamus directing the respondents, if at all show tax is payable, then it should be levied @ Rs. 10 per show as the petitioner No. 1's annual rental value is less than Rs. 10,000.

(2.) The facts of the case in brief are that the petitioners are exhibiting cinematograph films within the limit of Municipal Board. Baraut in the district of Meerut. The Municipal Board, Baraul, through its Administrator, published a notice in Prabhat Samachar Patra dated 5.7.1979 inviting objection to the proposal for imposition of show tax. The petitioners filed their objection on 13.8.1979 before the Administrator of Municipal Board, Baraut on several grounds. However, vide order dated 23.10,1979. all the objections have been rejected. A notification was published on 1.3.1980 in the U. P. Gazette levying show lax at the rate of Rs. 20 per show where the annual value of the cinema hall was Rs. 10,000 or more and a show tax of Rs. 10 per show where the annual value was less than Rs. 10,000. The levy of show tax by the Municipal Board is under challenge in the present writ petition.

(3.) We have heard Sri V. B. Singh, learned counsel for the petitioner and Sri C. S. Singh, learned standing counsel on behalf of the respondents.