MINERVA TALKIES KAKINADA Vs. STATE OF ANDHRA PRADESH
LAWS(APH)-1971-6-5
HIGH COURT OF ANDHRA PRADESH
Decided on June 21,1971

MINERVA TALKIES, KAKINADA BY ITS MANAGING PARTNER, C.N.SRINIVASA RAO Appellant
VERSUS
STATE OF ANDHRA PRADESH Respondents

JUDGEMENT

Gopal Rao Ekbote, J. - (1.) This is an application for the issue of a writ of certiorari to quash G.O.Ms. No. 470, dated 24th July, 1967 and the Resolution No. 962 dated 30th March, 1968 of the Kakinada Municipality which is passed in pursuance of the said G.O. and to declare the levy of advertisement tax as illegal.
(2.) The material facts are that the petitioners are carrying on the business of exhibiting cinematograph films within the limits of Kakinada Municipality under valid licences. In the course of their business, the petitioners also exhibit advertisement slides, film shorts and trailers.
(3.) The 2nd respondent i.e., the Kakinada Municipality, published a notice in the Andhra Prabha. Telugu Daily in its issue dated 2nd March, 1968, proposing to levy advertisement tax on the advertisements exhibited by means of slides, film shorts etc. It invited objections to the proposed levy. The petitioners submitted some objections. By a Resolution No. 962 dated 30th March, 1968, the and respondent confirmed the levy of the advertisement tax as per rates specified in the schedule with effect from 1st April, 1968. The said resolution was published in the East Godavari District Gazette (Extraordinary), dated 1st April, 1968. It is this resolution, which Was passed in pursuance of G.O. No. 47o,dated 24th July, 1967, that is sought to be quashed in this writ petition.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.