PVR LTD. Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Dr.A.K.Saraf, learned Senior Counsel appearing for the petitioners in all the cases. Also heard Mr. D. Saikia, the learned Addl. Advocate General representing the respondents.

(2.) The petitioners operate multiplex/mini cinema halls and the issue here is their liability towards entertainment tax for the relevant period, under the Assam Amusement and Betting Tax Act, 1939 (hereinafter referred to as "the Assam Act"). The concerned entities, hereinafter referred to as "the Exhibitors" commenced commercial operation in Assam between 1.4.2007-1.2.2008 and therefore, by virtue of the Govt. Notification dated 29.3.2008 (Annexure-I), the exhibitors seek exemption from the liability to payment of tax, for a period of five years. The exemption notification was issued under Sub-Section (2) of Section 8 of the Assam Act. The petitioners in this batch of litigations can be divided in two groups. The first is the M/s. PVR Ltd. who have filed the WP(C) No.4477/2014, WP(C) No.4480/2014 and WP(C) No. 4479/2014 and they claim that they have not collected the tax, whereas the 2nd group of M/s. Mridul Properties (P) Ltd., in the other five cases, have admittedly recovered the entertainment tax, from the movie-goers.

(3.) The cases have common facts and hence for the sake of convenience, the narratives in this order are extracted from the WP(C) No. 4477/2014, filed by the M/s. PVR Ltd. Background Facts