AMRAPALI FILMS LIMITED THROUGH ITS DIRECTOR SRI AJAY KUMAR KATARUKA S/O LATE KASHI NATH KATARUKA Vs. STATE OF BIHAR THROUGH DISTRICT MAGISTRATE,; DISTRICT MAGISTRATE AND DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT

JUDGEMENT

(1.) The Court fails to understand the manner and mechanism by which power is being exercised by the executive. There can not be a better example of non-application of mind than the present case. The Court certifies this position after verifying the counter affidavit which has come to be filed on behalf of the District Magistrate, Patna in this regard.

(2.) The reason for the petitioner to approach the High Court is that in terms of the scheme or the policy framed by the State Government under the provisions of Bihar Entertainment Tax Act, 1948, the petitioner is entitled to certain exemptions which are reflected in annexure-1 to the writ application. By virtue of the said notification movie halls engaged in commercial exhibition, after making incremental capital investment of a minimum of Rs. One crore for up-gradation/modernization etc. of the theaters are to be exempted from the burden of entertainment tax. This exemption is to be granted by the Commercial Taxes Department on a certification of the licensing authority i.e. the District Magistrate.

(3.) It is the assertion and claim of the petitioner that modification and upgradation up to the limit indicated in annexure- 1 has been made and based on the expenses incurred by the petitioner in the said upgradation an application dated 5th January, 2009 contained in annexure-3 came to be filed. Since the District Magistrate is the licensing authority his recommendation is necessary for the Commercial Tax Department to act upon. But since nothing came to be done for many a months and non-decision has implication of financial kind upon the petitioner, the present writ application has come to be filed.