ANAND ENTERPRISES Vs. STATE OF H.P

JUDGEMENT

(1.) THE petitioners by means of this writ petition are challenging the notification dated 8th August, 2003 whereby the exemption from payment of entertainment duty notified vide notification dated 22nd May, 2001 published in H.P. Rajpatra on 26th May, 2001 has been withdrawn with immediate effect.

(2.) THE allegations of the petitioners are that due to the advent of television programmes in India Cinema business all Dev Dassi Versus United India Insurance Company Limited over the country started dwindling. Resultantly, many theatres were converted into commercial shopping centres, banquet halls, etc. Even in Himachal Pradesh a large number of theatres closed down. The State of Himachal Pradesh issued a notification dated 22.5.2001 which was published in the" Rajpatra on 26.5.2001, which reads as follows: In order to provide a boost to the Entertainment and Tourism Industry, arts, crafts and sports in the State, the Governor of Himachal Pradesh, in exercise of the powers conferred by Sub -section (3) of Section 12 of the Himachal Pradesh Entertainment Duty Act, 1968 (Act No. 12 of 1968), is pleased to order to exempt all kinds of entertainments, from liability to pay duty under this Act, in public interest, with effect from 1.4.2001, for a period of 10 years.

(3.) THE stand of the State in reply to the writ petition is that this is only an exemption notification and can be withdrawn at any time. According to the State, the exemption has not been totally withdrawn. Prior to 22.5.2001 entertainment duty was levied @ 100% of the admission charges. When the exemption notification was withdrawn another notification was simultaneously issued on 8.8.2003 wherein the entertainment duty leviable was fixed @ 20% of the admission. It was also urged that the principles of promissory estoppel are not applicable to the facts of this case.