DURGA TALKIES Vs. STATE

JUDGEMENT

(1.) The validity of S. 5(2) of the Orissa Entertainment Tax Act, 1946 (Orissa Act V of 1946) (hereinafter referred to as "the Act'), which was inserted in the Act by the Amending Act, 19 of 1989 has been assailed in these petitions. The notification dated 30-12-1989 issued by the State Government in exercise of the power conferred by the abovementioned Section of the Act has also been challenged. The questions of law raised being the same, all the petitions were heard together and are being disposed of by this common judgement.

(2.) Section 5(2) of the Act is closely connected with Sections 4, 4-A and 5(1) (the last provision as renumbered by the aforesaid Amendment Act). We may, therefore, read these provisions :-

(3.) The notification which is impugned is dated 30-12-1989 and reads as below :- "GOVERNMENT OF ORISSA FINANCE DEPARTMENT NOTIFICATION Bhubaneswar, dated the 30th Dec., 1989 No. CTE. 14/89. 45932/F. In pursuance of Sub-Section (2) of Section 5 of the Orissa Entertainments Tax Act, 1946 (Orissa Act 5 of 1946), the State Government do hereby specify that there shall be levied and paid to the State Government a tax of twenty percentum of the gross collection capacity on every show in the case of cinematograph exhibitions held in any theatre in the local areas under the Municipal Councils/Notified Area Councils of Cuttack, Bhubaneswar, Puri, Berhampur, Sambalpur and Rourkela with the condition that such tax shall be payable on an average of seventy shows per calendar month irrespective of number of shows exhibited during a month. This notification shall be effective on and from the 1st day of January, 1990." By order of the Governor B. B. Mishra Joint Secretary to Government