STATE Vs. SHYAM SINGH

JUDGEMENT

(1.) This is an appeal by the State of U.P. against the order of the Sessions Judge of Mathura acquitting the opposite party, Shyamsingh, of the charge Under Section 8(2) of the U.P. Entertainments and Betting Tax Act, 1937. The opposite party along with four others were prosecuted Under Section 8(2) of the said Act on a complaint filed by the Entertainment Tax Officer before the Magistrate. The opposite party was convicted by the Magistrate and the others were acquitted by him. On appeal the Sessions Judge acquitted Shyamsingh and the present appeal has been filed on behalf of the State against the judgment of the Sessions Judge.

(2.) The prosecution case, in brief, is that on the 1st December 1950 at about 8 in the night Sri R.D. Thapar, Entertainment Tax Officer, accompanied by Sri Kunj Behari Lal, Entertainment Tax Inspector, visited the Garrison Cinema to check and to inspect in order to find out if civilians were also allowed to see pictures without paying Entertainment Tax. Garrison Cinema is established for the purpose of showing pictures to the military persons only and is exempted from certain provisions of the Cinematograph Act and the Entertainment Tax Act on conditions that the civilians are not allowed to witness the show. The Entertainment Tax authorities came to know that civilians were allowed to witness, cinema. A day before the incident, the Entertainment Tax Inspector having come to know that civilians had also gone to the cinema informed the Entertainment Tax Officer, Sri Thapar and both of them went to the cinema shall in order to inspect it on the 1st of December 1950 at 8 p.m. Mr. Thapar has stated that when he reached there saw nobody at the gate. He sent for the Manager, Sri Shyam singh the opposite party. When the Manager came Sri Thapar told him that they would check the hall. The Manager then asked him to wait outside and said that he was going to call the proprietor who was inside the hall. When the Manager left, the Entertainment Tax Officer was told by the Entertainment Inspector that the Manager was getting out the civilians from the other gate of the hall. The Entertainment Tax Inspector then went to the other side and he has deposed that he actually saw civilians being pushed out of the hall from the back door.

(3.) After some time the Manager came with two Garrison Military, personnels who (sic) there to watch that no civilians were allowed to enter the hall. The Manager informed the Entertainment Tax Officer that the proprietor had left for his house and then the Entertainment Tax Officer asked him to bring some military officers from inside. He was then informed by the Manager that there was no military officer inside available.