GRAND CINEMA MANSA Vs. ENTERTAINMENT TAX OFFICER BHATINDA

JUDGEMENT

(1.) THIS order will dispose of Civil Writ Petitions Nos. 2084 of 1963 and 136 of 1964. They relate to two different orders but the point, that requires determination being common to both of them , therefore they are being disposed of by one order.

(2.) THESE petitions, under Articles 226 and 227 of the Constitution of India, were referred to a larger Bench by Shamsher Bahadur, J. , in view of the importance of one of the principal points that arose for determination and which, in our opinion, really concludes the matter.

(3.) THE principal question, that requires determination is, whether Section 4 of the punjab Taxation Laws (Amendment) Act, 1963, which introduced Section 14-A in the Punjab Entertainments Duty Act (Act No. XVI of 1955), is ultra vires Article 14 of the Constitution of India?