DAHIYA FILMS Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS petition filed under Article 226 of the Constitution seeking a writ in the nature of Mandamus or any order or direction to the respondents to grant exemption to the petitioner from payment of entertainment duty in respect of Haryana Feature Film "KE SUPNE KA JIKER". The petitioner has submitted an application on November 12, 1984 for this purpose and the preview of the film was held on December 14, 1984. In the writ petition, reliance has been placed on the provisions of sub-section (3) of Section 11 of the Punjab Entertainment Duty Act, 1955 (as applicable to the State of Haryana), which provides that the Government may for promotion of peace and International goodwill or encouragement of arts and crafts, sports or other public interest, by general or special order, exempt any entertainment or class of entertainments from liability to pay duty under that Act. Reliance has also been placed on Rule 22 of the Punjab Entertainment Duty Rules, 1956 (as applicable to the State of Haryana). The provisions of sub-section (3) of Section 11 and Rule 22 are reproduced below for facility of reference :

(2.) IN the written statement filed by respondent No. 2 the stand taken is that the case of the petitioner was under consideration and the decision was likely to be taken. It was pleaded that there was no cause of action with the petitioner to rush to this Court as the authorities were seized of the matter.

(3.) IN view of the above, I do not find that there is any violation either of sub-section (3) of Section 11 or Rule 22 ibid because the decision taken by the competent officers of the State is based on relevant consideration and cannot be termed as arbitrary. Moreover, even the order dated November 20, 1985 was conveyed to the petitioner on March 19, 1986, which remains unchallenged. In view of the above, the writ petition fails and the same is dismissed. Petition dismissed.