JAL PRASAD SINGH Vs. STATE OF U P

JUDGEMENT

(1.) V. N. Khare, J. In this petition under Article 226 of the Constitution of India, the petitioner by invoking principle of promissory estoppel asks this Court to quash the order dated 6-5-1995, whereby he has been granted licence with the con dition that he will be given grant-in-aid in the shape of exemption from levy of entertainment tax to the extent of 75%.

(2.) THE petitioner's further prayer is that the respondent be commanded to grant 100% exemption from levy of entertainment tax for a period of three years as envisaged in the earlier Government order dated 18th July, 1989.

(3.) LEARNED counsel for the petitioner then urged that if such a view is taken, there would be two classes of licensees, in the terms of Government order dated 18th July, 1989. This argument is totally misconceived. The persons who submitted applications for approval to construct cinema building and obtained approval prior to the modification of the Government Order dated 18-7-1989 cannot be equated with those persons who applied for construction of cinema building after the modification of Government order dated 18-7-1989. In view of this, we find no merit in the petition. It is, accordingly, dismissed. Petition dismissed. .