BIHAR MOTION PICTURES ASSOCIATION Vs. STATE OF BIHAR

JUDGEMENT

(1.) THIS petition (CWJC No. 1293 of 1999 along with analogous cases) has been brought by the Bihar Motion Pictures Association in a representative capacity on behalf of the cinema industry in Bihar. Basically two reliefs are sought in the present petitions. These are entitlement to charge cinema maintenance charge and enhancement of the price of the cinema ticket.

(2.) THE contention on behalf of the petitioner is that there are no issues between the cinema industry and the State and that in principle it is acknowledged that the cinema ticket rate needs to be revised. Consequently, it is contended that the State Government has not shown any averseness to the proposition that the cinema maintenance charge should be increased but the Government has not given a serious thought to aspect that this increased charge should not be subject to entertainment tax under the Bihar Entertainment Tax Act, 1948.

(3.) THE point the petitioner is making is that ever since 1986 the change of the price of the cinema tickets if it did take place, it was not a modality within the meaning of the Rules which permits the regulation of the rates. This is Rule 27 of the Bihar Cinema (Regularisation) Rules, 1974. This Rule is reproduced below :