LAWS(ALL)-1997-7-63

ANIL KUMAR SINGH Vs. COMMISSIONER ENTERTAINMENT TAX LUCKNOW

Decided On July 30, 1997
ANIL KUMAR SINGH Appellant
V/S
COMMISSIONER ENTERTAINMENT TAX LUCKNOW Respondents

JUDGEMENT

(1.) M. Katju and P. K. Jain, JJ. Heard Sri Shashi Nandan, learned counsel for the petitioner and Sri Mool Behari Saxena, learned counsel for the respondent Nos. 5 to 10.

(2.) THIS writ petition has been filed against the order dated 30- 6-97 passed by the Commissioner, Entertainment Tax, U. P. and for commanding the respondent Nos. 2 to 4 not to forcibly evict the petitioner from the premises of the Cinema hall in question on the basis of the aforesaid order.

(3.) LEARNED counsel for the petitioner invited our attention to Section 2 (b) and (c) of the U. P. Cinemas (Regulation) Act, 1955. Section 2 (b) states:- "occupier" includes a managing agent or other person authorised to represent the occupier or having charge, management or control of the place on his behalf. "