GOLDEN VIDEO PARLOUR Vs. SECRETARY REVENUE DEPARTMENT

JUDGEMENT

(1.) In this batch of writ petitions, the validity of Ordinance No. 8 of 1988 authorising the levy of tax of Rs. 50 on every show of any film on television screen is questioned, as being violative of articles 14 and 19(1)(g) of the Constitution of India. The Ordinance has been replaced by the A.P. Entertainments Tax (Amendment) Act (23 of 1988). The petitioners in all these writ petitions are exhibitors of films on video. All of them obtained licence in form "K" for public exhibition of films on video, as required under the provisions of the A.P. Cinemas (Regulation) Act, 1955 and the Rules made thereunder. The licensing authority fixes the maximum number of persons to be admitted at a time and also the maximum rates of admission. They are mentioned in the licence. The exhibitors are liable to pay the entertainment tax and show tax levied under the A.P. Entertainments Tax Act, 1939 (hereinafter referred to as "the Act") and the Rules made thereunder. In these writ petitions, only the levy and payment of show tax under section 4-A of the Act as amended by Ordinance No. 8 of 1988 is challenged and there is no dispute about the levy and payment of the entertainment tax under section 4 of the Act. Prior to 20th May, 1988, the rates of show tax were as follows @@ : ---------------------------------------------------------------------- Sl. Local area Rate of tax for No. every show ---------------------------------------------------------------------- @@ 1 Municipal corporations, Secunderabad cantonment Rs. 6.00 area and the contiguous area of two kilometers thereof. 2 Selection grade, special grade and first grade Rs. 6.00 municipalities and the contiguous area of two kilometers thereof. 3 Second grade and third grade municipalities and Rs. 4.00 the contiguous area of two kilometers thereof. 4 Gram panchayats, selection grade gram Rs. 2.00 panchayats, townships and any other local area. @@ ----------------------------------------------------------------------@@

(2.) With effect from 20th May, 1988, the rate of show tax had been enhanced by Ordinance No. 8 of 1988 which had been replaced by Act No. 23 of 1988. The revised rates are : @@ ---------------------------------------------------------------------- Sl. Local area Rate of tax for No. every show ---------------------------------------------------------------------- @@ 1 Municipal corporations, Secunderabad cantonment Rs. 12.00 area, selection grade, special grade and first grade municipalities. 2 Second grade and third grade municipalities. Rs. 8.00 3 Gram panchayats, townships and any other local authorities : (a) With a population of 15,000 and above. Rs. 4.00 (b) With a population of less than 15,000 Rs. 2.00

(3.) With effect from 20th May, 1988, sub-section (1-A) had been inserted in section 4-A of the Act, authorising the levy and payment to the State Government a tax of Rs. 50 on every show of any film on television screen exhibited through video cassette recorder in any of the local authorities of the State, in addition to the entertainment tax payable under section 4 of the Act. Questioning the validity of this provision, these writ petitions are filed.