CENTRAL CIRCUIT CINE ASSOCN Vs. STATE

JUDGEMENT

(1.) The challenge in this petition is to the Madhya Pradesh Entertainments Duty and Advertisements Tax (Amendment) Act, 1983 (No. 34 of 1983) and the Madhya Pradesh Cinemas (Exhibition of Films by Video Cassette Recorder) Licensing Rules, 1983. The Act came into force in the State of Madhya Pradesh from 1-12-1983 while the Rules from 7-10-1983.

(2.) The petitioner No. 1 is an association of exhibitors of films through projectors in cinema talkies while petitioner No. 2 is a partner in one of such talkies known as 'Jayanti Talkies, Jabalpur'. The members of the petitioner association are engaged in the business of distribution and exhibition of cinematograph films. Such exhibition of films in this State is regulated by the Madhya Pradesh Cinemas (Regulation) Act, 1952 (No. XVII of 1952) and the Madhya Pradesh Cinemas (Regulation) Rules, 1972. These rules regulate the grant of license for running such exhibition of cinematograph films. The term 'cinema' is defined to mean 'any place wherein an exhibition by means of cinematograph is given'. Among others, it provides for the location as also the construction of particular type of the building for such exhibition. These rules also regulate the seating arrangement and specify the number of seats per hundred square feet. They also make provision for ventilation, sanitary conveniences, doors, gangways etc. The minimum width of cinema screen is also provided as ten feet. We have yet another Act, namely, the Madhya Pradesh Entertainments Duty and Advertisements Tax Act, 1936 which provides for levy and collection of the entertainment duty. Every proprietor of an entertainment is required to pay to the State Government a duty at the specified rate in respect of every payment for admission to the entertainment. With the development of new technique of exhibition of films by Video Cassette Recorder on a television screen, larger number of persons came forward to adopt such exhibition on commercial basis. Necessary, therefore, arose for regulating such exhibition by proper enactment and also of subjecting them to payment of entertainment duty to the State as in the case of exhibition of films by means of cinematograph. The State of Madhya Pradesh, therefore, made certain regulations in exercise of powers conferred by S.9 of the Madhya Pradesh Cinema (Regulation) Act, 1952. These rules are known as 'Madhya Pradesh Cinemas (Exhibition of Films by Video Cassette Recorder) Licensing Rules, 1983 and also amended the Madhya Pradesh Entertainments Duty and Advertisements Tax Act, 1936' by enacting the Madhya Pradesh Entertainments Duty and Advertisements Tax (Amendment) Act, 1983.

(3.) The challenge to the Madhya Pradesh Entertainments Duty and Advertisements Tax Act, 1983 and the M.P. Cinemas (Exhibition of Films by Video Cassette Recorder) Licensing Rules, 1983 is not restricted to any specific provision but the prayer is to strike them down completely. The argument is that the various provisions in these two legislations violate the guarantee of equality conferred by Art.14 of the Constitution. The submission is that while the provisions of the M.P. Cinemas (Regulation) Rules, 1972 and the provisions for payment of entertainment duty in the M.P. Entertainments Duty and Advertisements Tax Act, 1936 are more stringent and onerous regarding film exhibition by means of cinematograph, they are comparatively lenient in respect of exhibition of films through Video Cassette Recorder on television screen. This not only tends to affect but has already adversely affected the former trade.