V P THEATRE Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS judgment of ours will dispose of Civil Writ Petitions Nos. 4963, 9295, 5595-A, 8132, 4821, 9022, 9180, 9032, 2219, 11682, 5698, 11664, 8200, 11706, 10978, all of 1989, 11544 of 1988 and 11422 of 1988 as a common question of law and fact has been raised.

(2.) THE facts as well as the notification issued are pari materia with the notification issued in this writ petition from where the facts will be taken for deciding the question raised.

(3.) THE petitioner impugned the imposition of show tax on the establishment using video for exhibition of cinema films.