JAFAR Vs. STATE OF U P

JUDGEMENT

(1.) By means of the above writ petitions, the challenge has been made to the direction dated 5.5.2006 (Annexure-5 to the writ petition) issued by respondent No. 2 and the order dated 3.5.2007 (Annexure-10 to the writ petition) passed by respondent No. 1.

(2.) The case of the petitioners as unfolded in the writ petition is that the petitioners have been permitted by respondent No. 2 to exhibit by means of video in video cinema having capacity of 125 seats as provided under Uttar Pradesh Cinema(Regulation of Exhibition by Means of Video) Rules 1988. The petitioners started exhibition by means of video and have strictly complied with the provisions of the Rules laid thereunder and has regularly deposited the entertainment tax as well within time. Respondent No. 2 vide notice dated 24.2.2006 directed the petitioner to deposit the amount purporting for film development as provided under Section 3-B of the Act 1979 within a period of one week although the petitioners are not liable to deposit the said amount. The said provision is not applicable to the petitioners. The petitioners have not realised the said amount from cinegoers. The petitioners submitted their reply to the aforesaid notice stating therein that they are not required to deposit the extra charges of film development. The reply has been duly received in the office of respondent No. 2 on 25.3.2006. The petitioners have also submitted the application before respondent No. 1 mentioning therein that they are not liable to deposit the said amount. Respondent No. 2 vide his letter dated 5.5.2006 again directed the petitioners to deposit the amount the extra charges for film development within three days.

(3.) The case of the respondents as unfolded in the counter-affidavit sworn by Shri O.P. Tripathi, Assistant Commissioner, Entertainment Tax, Allahabad is that the petitioners run video cinema and hold licence under Rule 12 of the U.P. Cinemas (Regulation of Exhibition by means of Video) Rule, 1988. The Uttar Pradesh Cinemas (Regulation) Act, 1955 contains the provisions for regulating exhibition by means of Cinematographs and Video. Section 3 of the Act, 1955 provides for licence for exhibition by means of Video and Cinematographs. The procedure for grant of licence for exhibition by means of Cinematographs and Videos under the Act, 1955, is provided under the Uttar Pradesh Cinematographs Rules, 1951 and Rules 1988. While the Rules, 1988 provides the procedure under the Act for grant of licence for exhibition by means of Video in a permanent building with sitting capacity not exceeding 125 and such exhibition in all temporary building, the Rules 1951 operate with regard to sitting capacity exceeding 125 seats. The word 'Video Cinema' has been defined under Rule 2(i) of the Rules, 1988 as under: