NANDAN TALKIES ALIGARH Vs. STATE OF UP

JUDGEMENT

(1.) The main question involved in the writ petition revolves ground the benefit granted by the scheme dated 3.11.1999 (the Scheme) for encouraging picture hall owners to install air conditioners, generators, etc.

(2.) The petitioner (M/s. Nandan Talkies) is a registered partnership firm. It runs a picture hall known as 'Nandan Talkies' at Aligarh.

(3.) The Government came out with the Scheme to encourage the picture hall owners to install air conditioners, generators, etc. Under the Scheme, the entertainment tax in excess of the entertainment tax collected in the previous year could be retained by the picture hll owners upto half of the investment amount of the air conditioners, generators, etc. as grant-in-aid for the next three years.