MENKA THEATER Vs. STATE OF U P

JUDGEMENT

(1.) By means of present writ petition the petitioner has prayed for quashing of the order dated 23.2.1999, passed by respondent No. 1. The petitioner No. 1 is a partnership firm, of which the petitioner No. 2 is one of the partners. The petitioners are carrying on the business of exhibiting cinematograph film and have obtained a licence under U. P. Cinemas (Regulation) Act, 1955.

(2.) In the normal course of business, two rates for admission in the picture hall have been fixed by the authority concerned in respect of cinema hall of the petitioners. One is the normal rate of admission as Rs. 6.22 for Balcony, Rs. 4.88 for Dress Circle and Rs. 3.55 for First Class. The second is, reduced admission rates, which are Rs. 4.66 for Balcony, Rs. 3.77 is for Dress Circle and Rs. 2.68 is for First Class.

(3.) The petitioner exhibited a film "1942 A Love Story" which was screened from 4.8.1994 to 10.8.1994. It was declared tax-free by the Government by Government order dated 2.8.1994. It appears that the petitioner exhibited the said film in the picture hall and charged full rate (Normal rate) as admission fee from the persons.