STATE OF WEST BENGAL Vs. RASH BEHARI SARKAR

JUDGEMENT

(1.) This appeal is against an ex pare order of injunction granted by A. K. Janah, J. (As he then was) on the write petition of the respondents Nos1 and 2, directing an order of injunction restraining the state Government from giving any effect to the notification being No. 1042-F.T. Dated 31st March issued under S. 8 the Bengal Amusement Tax Act, 1922.

(2.) The principal question that arises in this appeal as also in the writ petition, which was also taken up for hearing on the joint prayer of the parties along with the appeal, is whether the notification dated 31st March 1984 is volatile of the Constituently safeguards under Article 14 of the Constitution or not.

(3.) Mr. Ajit Kumar Panja, the learned Counsel appearing for the writ petitioner contended that the impugned notification is discriminatory in nature and has treated equals unequally. Mr. Panja contended that the classification made by the State Government is wholly unwarranted and unauthorized and the consequent issuances of the memorandum by the commercial Tax officer, Amusement Tax Section, Government of West Bengal dated 7th April 1984, is bad in law as well as in the facts and circumstances of the instant case.