TILAK CHITRA MANDIR Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) The principal prayer of the petitioners is that the respondents be commanded to give grant-inZaid to them for a period of five years in accordance with the Government order dated 21/07/1986, a copy whereof is Annexure-1 to this petition.

(2.) The petitioners Nos. 2 to 5 assert that acting upon the promise for the grant-inZaid held out by the Government through the aforesaid Government order dated 21/07/1986 they constructed a cinema hall and applied for licence for exhibition of cinematograph films therein with the benefit of grant-inZaid by way of exemption in entertainment tax but the respondents are illegally denying the benefit of grant-inZaid assured in the Government order.

(3.) To buttress their claim the petitioners invoke the doctrine of promissory estoppel and place reliance upon a decision rendered by the Hon'ble Supreme Court of India in the case of Amrit Banaspati Company Limited v. State of Punjab, reported in 1992 UP Tax Cases 593.