(1.) The controversy involved in the aforesaid five writ petitions is the same. The facts of the aforementioned writ petitions are similar, and the questions of law involved in the said writ petitions are common, therefore, the same are being disposed of by this common judgment. Civil Misc. Writ Petition No. 427 (Tax) of 2005 will be treated as the leading case.
(2.) The Petitioner in each of the above five writ petitions is the owner/licensee of cinema hall and is aggrieved by the imposition of the entertainment tax for certain period consequent to the withdrawal of exemption from entertainment tax granted by the State Government of Uttar Pradesh in respect of film "Zamin". M/s. Ginni Arts was the distributor of the said film "Zamin" for the State of Uttar Pradesh.
(3.) The affidavits have been exchanged between the parties in the above writ petitions.