RAJENDRA PRATAP SINGH Vs. STATE OF U.P.

JUDGEMENT

(1.) The petitioner has instituted these writ proceedings to quash the recovery memo dated 19th January, 2018; whereby, he has been called upon to deposit a sum of Rs.21,29,726/ against the entertainment tax.

(2.) A brief reference to the factual aspects would suffice. The petitioner is a licensee of "Vindhya Vasini Chitra Mandir, Chandauli". The petitioner was granted a licence for the construction of a cinema hall under the provisions of Uttar Pradesh Cinemas (Regulation) Act, 1955.

(3.) It is stated that since the cinematograph exhibition was facing slum; hence, the State Government decided to promote newly constructed permanent cinema buildings by providing grant-in-aid. Consequently, a Government Order dated 21st July, 1986 was issued by the State Government giving detail procedures and conditions for grant of the grant-in-aid. It is stated that the petitioner, being entitled for the grant-in-aid in terms of the Government Order dated 21st July, 1986, submitted an application dated 30th March, 1988, along with requisite site-plan and other certificates in terms of rule 3 of the Uttar Pradesh Cinematograph Rules, 1951 (for short, 'the Rules of 1951') before the 3rd respondent. In response to the application, the 3rd respondent, vide order dated 19th December, 1988, granted permission to the petitioner for construction of a cinema building.