GLOBE THEATRES PVT LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) This writ petition concerns the exemption from payment of entertainment duty granted by the State of Maharashtra to Sir Richard Attenborough's film "GANDHI ".

(2.) on 9th Dec., 1982 an agreement was arrived at between the Globe Theatres Pvt. Ltd., the 1st petitioner, and the Music India Ltd., the 3rd respondent. Music India are the distributors of the film "GANDHI ". Globe Theatres are the owner of the Regal Cinema at Bombay . By the agreement the parties agreed that the film "GANDHI " would be released in English at the Regal on 14th Jan., 1983 and that Music India would pay each week to Globe Theatres the fixed sum of Rs. 33, 078/- plus an additional amount depending upon receipts. An English print of the film "GANDHI" was commercially released at Regal from 28th Jan., 1983.

(3.) On 28th Feb., 1983 the State of Maharashtra, the 1st respondent, in exercise of powers conferred by Section 6(3) of the Bombay Entertainment Duty Act, 1923, "exempted throughout the State of Maharashtra the exhibition of Sir Attenborough's film "GANDHI" from liability to pay entertainment duty" subject to the conditions stated therein. the first condition was that "the exemption shall be valid for a period of 3 months with effect from 1st Mar., 1983". The second condition is most relevant to this petition and reads thus:-- "(ii) The exemption shall be limited to 4 prints in Greater Bombay and 29 prints in other Districts, i.e., one print per District". The other conditions need not concern us.