SANDEEP GILHOTRA Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This judgment shall dispose of Civil Writ Petitions Nos. 8484, 8876, 8877 of 1989, 2552, 8675 and 8676 of 1990 as common questions of law and facts are involved in, all these writ petitions. The facts are being taken from C.W.P, 8675 of 1990.

(2.) Relying upon two Division Bench judgments of this Court reported as State of Punjab v. M/s. Jaswant Theatre (1990) 8 PLR & S 439 and C.W.P. No. 1993 of 1978 M/s. Bhagwan Dass Sir Chand v. State of Punjab, decided on 20-12-1979, petitioner who is the owner and running a cinema within the municipal limits of Jalalabad challenged the imposition of show tax on the cinema vide notification dated 26-11-1975 (Annexure P. 1) and the revised rates of the show tax as per the amended notification (Annexure P. 2) which came into force w.e.f. 15-2-1983 and the imposition of the entertainment tax imposed vide notification dated 20-10-1976 (Annexure p. 3) and the amended notification enhancing the rates with effect from 15-2-1983 (Annexure P. 4) being unconstitutional and contrary to the provisions of the Punjab Municipal Act, 1911 (hereinafter referred to as the Act) on the ground that these notifications do not provide as the person from whom the tax is to be charged as also the machinery for assessment of the taxes.

(3.) All these cases came up for hearing before V. K. Jhanji, J. who vide his order dated 18-11-1991, noticing an apparent conflict between two Division Bench judgment of this Court in M/s. Jaswant Theatre's case (supra) and M/s. V. P. Theatre Kurali v. State of Punjab (1990) 8 PLR & S. 431, referred all Ihese writ petitions for decision by a Larger Bench.