- (1.) The petitioner is the proprietor of cinema hall by the name of Kanhaiya Talkies, Mugalsarai, District Varanasi (now Chandauli). He has also got a licence under the provisions of the U. P. Cinema Regulation Act, 1955 ("the Act").
(2.) For the assessment year 1989-90, the petitioner had obtained the scheme of compound payment of tax under rule 24A of the U. P. Entertainment and Betting Tax Rules, 1981 ("the Rules"). Under the Scheme, he was required to pay tax at the rate of 18 per cent of the gross collection capacity of the hall.
(3.) In the assessment year 1990-91, no notification was issued prescribing the rate about the payment of tax. Consequently, the petitioner filed a Writ Petition No. 19908 of 1990 in which an interim order was granted on August 8, 1990 that till further orders of the court, the petitioner would pay the entertainment tax for the current financial year on the same basis on which he was paying immediately the preceding year.;