PRAKASH TALKIES Vs. NAGAR PALIKA PARISHAD

JUDGEMENT

(1.) The petitioners seek to quash the Gazette notification dated July 29, 1995, enhancing show tax from Rs. 20 to Rs. 50 and the demand notices issued in pursuance thereof.

(2.) The petitioners are carrying on business of cinema. The Nagar Palika Parishad, Etawah (hereinafter referred to as the Parishad) had fixed Rs. 20 per show payable by the petitioners. The Parishad passed special resolution for enhancement of show tax from Rs. 20 to Rs. 50. A notice inviting objections was published in the newspaper "Dainik Savera" dated 8.10.1-994. The Parishad passed resolution on 13.10.1994 that the show tax be enhanced from Rs. 20 to Rs. 50. They forwarded necessary papers to the Commissioner, Kanpur Division, Kanpur, for sanction of the proposal. A notification dated 10th July, 1995 under Section 300 (1) of the Municipalities Act, 1960 (in short the Act) was published in the U. P. Gazette dated 6th May, 1995 by the Commissioner, Kanpur Division, Kanpur, inviting objections for the proposed enhancement of show tax. The Commissioner did not receive any objection and another notification dated 29th July, 1995, was published in the Gazette dated 12th August, 1995 declaring that show tax has been enhanced in the Municipality of Etawah from Rs. 20 to Rs. 50,

(3.) We have heard Sri M.M. Das, learned counsel for the petitioners and Sri Pradeep Kumar, learned counsel for the respondents.