SUDHIR KUMAR AGRAWAL Vs. DISTRICT MAGISTRATE

JUDGEMENT

(1.) PETITIONER holds a licence for exhibiting cinematograph film in the town of Soraon, district Allahabad. The place where the petitioner exhibited cinematograph firm is known as Urvashi Cinema.

(2.) THE petitioner under proviso to Section 3 of U. P. Entertainment and Betting Tax Act, 1979 (hereinafter referred to as the Act) opted for compounded payment of entertainment tax and the same was accepted by the authorities concerned and petitioner continued to deposit entertainment tax on the basis of option so exercised. THE said option exercised by the petitioner is coming to an end on 31st March, 1993. Before that the peti tioner against exercised the option for compounded payment of entertainment tax for the year commencing from 1-4-1995 to 31-3-1996 and submitted the said option in Form 'r' prescribed under the Rules, In the said return, the petitioner has reduced the 1st class seats in the cinema hall from 332 to 270. On the basis of reduced seats, the petitioner alleged to have requested the authorities concerned to accept his option for compounded payment of entertainment tax. It is alleged that the respondents did not consider the option exercised by the petitioner for compounded payment of tax and as such he filed the present petition under Article 226 of the Constitution of India. THE prayer in the petition is that a writ, order or direction in the nature of mandamus be issued directing respondent No. 1 District Magistrate to permit him to deposit the entertainment tax on compounded basis as indicated in Form S for the financial year 1995-96 and further for issue a writ of mandamus directing the respondents to permit the petitioner to reduce the number of seats.

(3.) A perusal of proviso to Section 3 shows that a proprietor of a cinema in a local area having a population not exceeding one lac is entitled to opt to pay compounded payment of entertainment tax to the Stale Gov ernment for the financial period.