- (1.) Heard Sri H.N. Singh, learned Senior Advocate, assisted by Sri Sumit Goyal, learned counsel for the petitioner and learned Standing Counsel as well as Sri C.K. Parekh, Advocate for respondents.
(2.) This writ petition has been filed under Article 226 of the Constitution praying for issue of a writ of certiorari quashing notification dated 22.09.2014 issued by Nagar Ayukt/ Municipal Commissioner, Saharanpur published in U.P. Gazette dated 10.01.2015 in so far as it relates to imposition of show tax on Cinema Halls, whereby rate of show tax has been revised from Rs. 20/to 100/per show.
(3.) Petitioner is an association of Cinema exhibitors running Cinema Halls at Saharanpur registered under the Societies Registration Act, 1860 (hereinafter referred to as the "Act, 1860"). Earlier Saharanpur had Nagar Palika governed by the provisions of U.P. Municipalities Act, 1916 (hereinafter referred to as the "Act, 1916") but vide notification dated 01.10.2009 published by State Government, exercising power under Section 3 of U.P. Municipal Corporation Act, 1959 (hereinafter referred to as the "Act, 1959"), read with Article 243Q( 1) of Constitution, covering a larger urban area of Saharanpur, it has been notified as Municipal Corporation 2 and erstwhile Municipal Council stood dissolved. Since the date Municipal Council, Saharanpur has been notified as Municipal Corporation, no election has been held to constitute an elected body of Corporation at Saharanpur and it is still functioning under the Administrator who is exercising all powers of Corporation by virtue of Section 8(4) of Act, 1959, which has been inserted by U.P. Act No. 23 of 2005.;