The Uttar Pradesh Cinemas (Regulation) Act, 1955: This act has been enacted to regulate the exhibitions of films through cinematographs or video. Due to fast development in science and technology and change in construction techniques, it has become necessary to amend the said Act.
The U.P. Entertainments and Betting Tax Act, 1979: An Act to consolidate and amend the law relating to taxes on entertainments, amusements, and certain forms of betting in the State of Uttar Pradesh.
Allahabad High Court in Sita Ram Tekariwal vs State of U.P. & Others (WRIT TAX No. – 389 of 2006), learned bench led by HONOURABLE JUSTICE YATINDRA SINGH and HONOURABLE JUSTICE PRAKASH KRISHNA allowed the writ petition stating the order passed by the District Magistrate as illegal and quashed the aforesaid order.
FACTS OF THE CASE: The petitioner is a licensee under the U.P. Cinema Regulation Act 1955. A Bhojpuri film producer approached the petitioner about filming a scene for a feature film in his Cinema Hall. The petitioner filed an application with the Gorakhpur District Magistrate/Licensing Authority, stating that no screenings of the film would be held on 25.5.2005 due to the film being shot in the Hall. The petitioner received no response to the aforementioned application from the District Magistrate of Gorakhpur. The film was shot but no screenings were held.
The District Magistrate issued notifications to the petitioner on November 9, 2005, requesting that he show cause why the Entertainment Tax loss was not collected from him and that a penalty is levied for not holding any shows under the U.P Entertainment and Betting Tax Act 1979 (the Act).
The petitioner filed his response and however the District Magistrate in a decision dated denied the claim and awarded damages of Rs.16,388/- for the loss of Entertainment Tax, as well as a penalty of Rs.5000.
As a result, the current writ petition has been filed.
JUDGEMENT: Hon’ble concluded that:
In case no entertainment was held then section 12 is not applicable. Neither any damage for loss of entertainment nor any penalty could be imposed u/s 12 of the U.P Entertainments and Betting Tax Act, 1979.
Hence the court allowed the petition filed by the applicant.
JUDGEMENT REVIEWED BY RIYA DWIVEDI
