Debasish Kar Gupta, J. - (1.) This appeal is preferred against a judgement dated March 9, 2015 delivered in the matter of Dalhousie Institute and Another v. Kolkata Municipal Corporation and Ors. (WP No. 1469 of 2003) . The subject matter of challenge in the above writ application was a notice dated May 26, 2003 issued to the Dalhousie Institute, Kolkata, the Respondent No.1/ writ petitioner club, by the Appellant Corporation for realization of amusement fees under Section 422 of the Kolkata Municipal Corporation Act, 1980 (hereinafter referred to as the said 'Act, 1980').
(2.) The above writ application was allowed on the basis of ultimate finding that the demand for amusement fees made by Kolkata Municipal Corporation against the Respondent No.1/writ petitioner club could not be sustained and the impugned notice was quashed and set aside.
(3.) It is submitted by Mr. Alok Kumar Ghosh, learned Advocate appearing on behalf of the appellants that Chapter XXIII of the said Act, 1980 deals with regulation of building uses. Section 422 of the said Act, 1980 provides for an obligation to obtain written permission from the Municipal Commissioner permitting a premises to be used or materially altered, enlarged or extended the use of any premises for the purpose of establishing or to keep open any theatre, cinema house, drive inn theatre or cinema house, circus, fair, fete, exhibition or dancing hall or any other place of similar to public resort, recreation or amusement for any such purpose.;