SANTOSH KUMAR Vs. STATE OF M. P.

JUDGEMENT

(1.) The order in this petition shall also govern the disposal of M.P. No. 1528/91 (Anand Jaiswal& others Vs. State of M.P. & others), M.P. No.2366/91 (Babulal Agrawal Vs. State of M.P.), M.P. No. 2391/91 (Surendra Jaiswal & Ors. Vs. State of M.P. & Ors), M.P. No.2398/91 (Gopal Sharma Vs. State of M.P.), M.P. No.2557/91 (Ajay Agrawal Vs. State of M.P.), M.P. No.2616/91 (M/s.Sanjay Singh & Ors. Vs. State of M.P. & Ors), M.P. No. 2678/91 (Raj Video Vision & another Vs. State of M.P. & ors), M.P. No.3051/91 (Student Video & another Vs. State of M.P. & ors), M.P. No. 3096/91 (Jitendra Singh Bhutani Vs. State of M.P. & ors), M.P. No.3323/91 (Rakesh Kumar Jain Vs. State of M.P. and anr), M.P. No.3416/91 (Shri Pankaj Jaiswal & ano. Vs. State of M.P. & ors), M.P. No.3422/91 (Manish Kant Sahu Vs. State of M.P. & ors), M.P. No. 3452/91 (Rajendra Kumar Vs. State of M.P.), M.P. No. 3655/91 (Chhedilal Vs. State of M.P.), M.P. No. 3657/91 (Suresh Kumar Vs. State of M.P.), M.P. No.3686/91 (Sudhir Kumar Verma Vs. State of M.P.), M.P. No. 3964/91 (Dharmendra Kumar Sharma & ors. Vs. State of M.P.), M.P. No.4078/91 (Krishna Kumar Jaiswal Vs. State of M.P. & Ors), M.P. No.4081/ 91 (Deepak Verma Vs. State of M.P. & ors), M.P. No.4181 /91 (Subhash Chandra Surana Vs. State of M.P. & ors.), M.P. No.4183/91 (Rajendra Kumar Kashyap & ors. Vs. State of M.P. & ors.), M.P. No.4232/91 (Harjeet Singh & ors. Vs. State of M.P. & ors.), M.P. No.4366/91 (Shishupal Vs. State of M.P.), M.P. No.47/92 (Jyoti Video Centre Vs. State of M.P. & another), M.P. No.59/ 92 (Girdharilal Kabra Vs. State of M.P. & ors.), M.P. No.98/92 (Dhruwa Kumar Motwani Vs. State of M.P.), M.P. No.332/92 (Shyamlendu Bose Vs. State of M.P.), M.P. 348/92 (Satish Kumar R.K.Khandelwal Vs. State of M.P. &ors), M.P. No.821/92 (Satish Kumar Agrawal Vs. State of M.P. & ors), M.P.No.829/92 (Balkrishan Gupta Vs. State of M.P. & ors), M.P. No.851/92 (Chitrahar Video Centre Vs. State of M.P. & anr), M.P. No.873/92 (Ramanuj Gupta Vs. State of M.P. & ors), M.P. No.1237/92 (Smt. Haraba Goolami & ors. Vs. State of M.P. & ano), M.P. No. 1567/92 (Rajnish Kumar & ano. Vs. State of M.P. & ors), M.P. No.1640/92 (Shishirkumar Sharma Vs. State of M.P. & ano), M.P. No. 1652/ 92 (Rajkumar Agrawal Vs. State of M.P. & ors), M.P. No.2261/92 (Mohd. Aayub Vs. State of M.P. & another), M.P. No.2370/92 (Indersingh Gandhi Vs. State of M.P. & ors.), M.P. No. 2375/ 92 (Ashok Kumar Jain Vs. State of M.P. & ors), M.P. No.3251/92 (Rajendra Jain Vs. State of M.P. & ors), M.P. No. 4149/92 (Pushpraj Gumber Vs. State of M.P. & ano.), M.P. No.315/ 93 (Vijata Chitra Mandir & Ano. Vs. State of M.P. & ors.), M.P. No.799/93 (Harvansh Kumar Gobal Vs. State of M.P.), M.P. No.1245/93 (Rajput Video Sarangarh Vs. State of M.P. & ors.), M.P. No.1255/93 (Maheshwar Saramsingh Vs. State of M.P.), M.P. No.1325/ 93 (Roshni Video Karol Road Vs. State of M.P. & ors.), M.P. No.1883/93 (Vinod Kumar and another Vs. State of M.P. & others), M.P. No.1932/93 (Debi Prasad Gupta Vs. State of M.P. &ors.), M.P. No.3318/93 (Pawan Kumar Agrawal Vs. State of M. P. & Ors.),M.P. No.3949/ 93 (Bajrang Agrawal Vs. State of M.P. & ors.), M.P. No.3957/93 (Narendra Pratap Singh Vs. State of M.P. & others), M.P. 4444/93 (Dilip Kumar Jaiswal Vs. State of M.P. & ors), M.P. No.285/94 (Surendra Singh Chhabra Vs. State of M.P. and ors.), M.P. No. 1484/94 (Rupesh Agrawal Vs. State of M.P. & ors.), and M.P. No.1850/94 (Anil Kumar Sahu Vs. State of M.P. & ors.).

(2.) The petitioners in these petitions are holders of licences under the M.P. Cinemas (Regulation) Act, 1952 and run video parlours at different places in the State. These places are either situated within limits of Panchayats, Municipal Councils and Municipal Corporations.

(3.) The controversy in the present petitions is in regard to the imposition of duty under the M.P. Entertainment Duty and Advertisement Tax Act, 1936 as amended by various Acts, more particularly Acts Nos. 3/91 and 8/92.