SANDEEP PALACE GOPIGANJ Vs. COMMISSIONER ENTERTAINMENT TAX U P LUCKNOW
LAWS(ALL)-1998-5-55
HIGH COURT OF ALLAHABAD
Decided on May 02,1998

SANDEEP PALACE GOPIGANJ Appellant
VERSUS
COMMISSIONER ENTERTAINMENT TAX U P LUCKNOW Respondents

JUDGEMENT

- (1.) D. S. Sinha, J. Heard Shri Anjani Kumar, learned Counsel appearing for the petitioner and Shri Vinay Malviya, learned Standing Counsel representing the respondents.
(2.) LEARNED Counsel for the parties jointly agree and pray that this petition may be disposed of finally at the admission stage itself. Accordingly, the Court proceeds to do so. By means of the impugned order dated 13th November, 1997, a copy whereof is Annexure-2 to the writ petition, an enquiry under Section 15 of the U. P. Entertainments and Betting Tax Act, 1979, hereinafter called the Act, has been in itiated against the petitioner; and in exer cise of powers under sub-section (2) of Section 15 of the Act the licence of the petitioner for exhibiting cinematograph films has been suspended during pendency of the enquiry. Under sub-section (1) of Section 15 of the Act the licence of a licensee for exhibiting cinematograph films can be revoked or suspended by way of punish ment for a period not exceeding three months, after giving to the licensee a reasonable opportunity of hearing. The proviso to sub-section (2) of Section 15 of the Act authorises the licensing authority to suspend the licensee during the penden cy of the proceedings under sub-section (1) of Section 15 of the Act, on existence of specified grounds.
(3.) THE licence of the petitioner was suspended on 13th November, 1997 byway of interim measure. THE licence of the petitioner can be suspended by way of punishment under sub-section (1) of Sec tion 15 of the Act for a period not more than three months. In the opinion of the Court, period of interim suspension can not exceed the period of ultimate suspen sion under Section 15 (1) of the Act. Thus, the licence of the petitioner cannot be kept suspended beyond a period of three months from the date of passing of the order of suspension i. e. 13th November, 1997. Admittedly, the period of three months is going to expire on 12th February, 1998. Shri Vinay Malviya, learned Stand ing Counsel representing the respondents concedes that the licence of the petitioner cannot be kept under suspension beyond 13th February, 1998. Therefore, Shri Mal viya submits that it would be futile exercise to investigate upon the legality of the im pugned order, and the petition may be disposed of finally with the clarification that the suspension of the licence of the petitioner shall not operate beyond 12th February, 1998.;


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