BHANWARLAL Vs. RAJASTHAN STATE

JUDGEMENT

(1.) THIS is an application by Bhanwarlal under Article 226 of the Constitution of India, and arises in the following circumstances :

(2.) THE applicant is the proprietor of a Cinema in Pali. This Cinema used to be known as Chitra Talkies, and is now known as Rajen-dra Talkies. THE Municipal Board at Pali started collecting a tax known as entertainment tax from the cinema goers from August 1950 at the rate of two annas per rupee on the value of the admission ticket. THE procedure for collection seems to have been that the applicant used to collect from the cinema goers and pay to the Municipal Board. THE applicant continued to do so up to June 1951. THEreafter, it appears that he was advised that the tax was illegal. He, therefore addressed a letter to the Municipal Board, Pali, in July 1951. In it he said that the tax was illegal under Article 265 of the Constitution of India. He therefore wanted the Municipal Board to refund the amount which had already been realised from him, & also said that he would not pay the tax anymore, and added that in case any coercive methods were used against him, he would be constrained to go to the law Courts. Correspondence seems to have passed between the applicant and the Municipal Board of Pali, and the latter told him that if he stopped paying the tax legal action would have to be taken against him. Eventually, on 28-4-1952, the Executive Officer of the Municipal Board, Pali, informed the applicant that if he did not pay the tax within seven days, the Municipal Board would be constrained to take action under Section 89, Rajasthan Town Municipalities Act (No. 23) of 1951. That section provides for recovery of Municipal claims, and if the bill presented under that section by the Municipality is not paid within a certain time, certain coercive processes provided in subsequent sections of the Act can be taken. As soon as the applicant came to know that the Municipality was going to take coercive action against him, he came to this Court on 10-5-1952.