MOON LIGHT CINEMA, KATHUA Vs. STATE OF J&K

JUDGEMENT

(1.) THE above noted five writ petitions came up for hearing on admission after notice to the respondents, who have filled their objections, were taken up together and heard at the same time. Since common questions of law and fact are raised, hence they are all tied up> and disposed of together

(2.) THE petitions are filed under Article 226 of the Constitution -of India read with section 103 of the J&K State Constitution challenging the amendment in J&K Entertainment Tax (Cinematograph Shows) Amendment Act, 1983 published in Government Gazette dated August 19, 1983 and further praying that the SRO NO. 111 of 1986 dated February 11, 1986 and SRO NO: 526 of 1983 dated November 10, 1983 be declared as illegal and unconstitutional. A further prayer is made for the quashment of demand of show tax sought 1o be recovered under the provisions of SRO NO 526 dated November, 10, 1983 demanding the same from the petitioners at the enhanced rates assessed from November, 19,1983 till January, 1986. All the petitioners allege that they are carrying on the business of public Cinema shows in their respective Cinema halls under a license obtained from the District Magistrate of their respective districts, petitioners pay, besides the license fee every year under the cinematograph Act, all other which taxes, have been levied on them from time to time by the State and Union of India. They also pay income tax, property tax and Entertainment Tax. The J&K Entertainments Duty Act, 1959 was enforced in the State of J&K, which still continues according to which a tax on payment for admission to entertainment has already been levied on the Cinemas run by the petitioners under the said Act no tax on any individual show is contemplated.

(3.) IT is also contended that in the year 1962 another Act No. XX 111 of 1962 titled as J&K Entertainment Tax (Cinematograph Shows) Act, 1962 (for short hereinafter called the 1962 Act) was promulgated by respondent No; - 1 -The State with effect from August 15, 1962 vide SRO 179 of 1962. According to Section 3 of this Act, tax is charged and paid to the Government on all public cinematograph exhibitions to which persons are admitted on payment of entertainment tax not exceedings Rs. 20/ - per show or such rate or rates as the Government may from time to time fix by notification in the Government Gazette. It also provides that tax levied under sub section 1 shall be recoverable from the properietor. Later on Government of J&K vide Notification dated November 18, 1974 directed that the Entertainment Tax shall be levied, charged and paid to the Government on all cinematograph exhibitions at the rate of Rs. 10/ - per show in accordance with which the petitioners were paying the said tax.