BRIJLAL BANSILAL Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THE applicant, who is the proprietor of Shri Gajanan Talkies at Buldana, has been convicted under Section 25 of the Rules framed under the Entertainments Duty Act, 1936, for the breach of Rule 18 and sentenced to pay a fine of Rs. 95.

(2.) RULE 18 requires that where complimentary tickets for an entertainment are issued in excess of 6 per cent, of the accommodation for any class, the proprietor of the entertainment shall make a return to the Deputy Commissioner in respect of such tickets giving reasons for issuing tickets in excess of per cent. It is common ground that the applicant issued complimentary tickets for 6 seats, in a class where the accommodation is for eighty persons, on and December 1948 for the first show. This was in exces3 of 6 per cent. , yet the applicant made no report to the Deputy Commissioner as required by Rule 18.

(3.) ACCORDING to the applicant, there was no need to make the report as there were two shows on 2nd December 1948, and the complimentary tickets issued by him on that day were less than 6 per cent, of the aggregate accommodation for that particular class of both the shows for that day. Further, according to him, Rule 18 is ultra vires for reasons to which I shall advert presently.