- (1.) Heard Sri Ram Yash Pandey, learned Counsel for the petitioners, Sri A. C. Tripathi, learned Counsel for the respondents.
(2.) In the present case, the petitioners are seeking the following reliefs: (i) Issue a writ, order or direction in the nature of certiorari quashing the order dated 23.9.2009, passed by the respondent No. 2; (ii) Issue a writ, order or direction in the nature of certiorari quashing the order dated 23.9.2009 to the extent Rs. 3,000 as weekly advance entertainment tax has been ordered to be paid; (iii) Issue a writ, order or direction in the nature of mandamus commanding the respondents No. 2 and 3 not to compel to the petitioners to pay weekly advance entertainment tax of Rs. 3,000 and the respondents No. 2 and 3 may be directed to accept a sum of Rs. 1,500 as weekly advance entertainment tax and the respondents No. 2 and 3 may be further directed not to interfere in the running of the temporary video cinema halls of the petitioners situate in quasba Chopan and Dala, district Sonbhadra; (iv) Issue a writ, order or direction in the nature of mandamus commanding the respondents No. 2 and 3 to adjust the weekly advance entertainment tax being deposited by the petitioners of Rs. 3,000 as weekly advance entertainment tax, while demanding the weekly advance entertainment tax of Rs. 1,500 or to refund the excess tax paid by the petitioners with interest at 18% per annum from the date it was paid till its realization; (v) Issue any other and further writ, order or direction, as this Hon'ble* Court may deem fit and proper; and (vi) Award passed op the writ petition of the petitioner.
(3.) The brief facts of the case are that the petitioner is running a travelling video cinema in the name of Puja Video Hall and Deepak Video Hall. The travelling video cinema is defined under Section 2(h) of U.P. Cinema (Regulation of Exhibition by means of Video) Rules, 1988 means a video cinema which gives exhibition by means of video in a temporary building. The petitioner has been granted licence on 14.2.2009 for the period 17.2.2009 to 16.8.2009 for the period of six months. Thereafter, the licence was further extended on 18.8.2009 for the period of 17.8.2009 to 16.2.2010 for the period of six months.;