R.K.MERATHIA, J. - (1.) HEARD the parties. Petitioner filed this writ petition for a direction upon the Deputy Commissioner of Commercial Taxes (respondent No. 3) to issue 'No Objection Certificate ' to the Licensing Authority (respondent No. 2) for renewal of the Cinema Licence; and for quashing the letter dated 18.1.1996 (An -annexure 5), whereby the respondent No communicated his objection to the renewal of Cinema Licence due to non -payment of Entertainment Tax; and for a direction to respondent No. 2 to renew the licence of the petitioner for running "Awadh Cinema" at Phusro and for quashing Annexure -7 issued by respondent No. 2 refusing renewal of the Cinema Licence on the basis of the said objection of respondent No. 3; and for declaration that petitioner is liable to pay only at the rate of 12% of the compounding tax payable by the Cinema Licence Holder under category 'K; and for other reliefs.
(2.) SRI Devi Prasad, learned senior counsel appearing for the petitioner, submitted that the only question involved in this case, is as to whether the petitioner is liable to pay tax under category "I" or under category "K", as per the notification No. SO. 92, dated 23.3.1993 (Annexure -2). Petitioner 'scontention is that Phusro is a rural area and the population according to 1991 census was 5284 and therefore the rate of tax applicable to the gram panchayat having population less than 25000 i.e. category "K" will apply as per Annexure -2 notification. It is further submitted that prior to the said Annexure -2 notification there was another notification No. S.O. 138, dated 7.3.1990 (Annexure -3), according to which category "K" was applicable for "Phusro Notified Area Committee." Mr. Devi Prasad further submitted that a separate notification similar to the Annexure -3 notification for "Phusro Notified Area Committee" was required to be issued after the issue of the aforesaid notification (Annexure -2), for applying category "I.
(3.) MR . H.K. Mehta, appearing for the State, submitted that Phusro was ordered to be notified as Notified Areas Committee by notification dated 28th August, 1984 (Annexure -A) to the counter affidavit filed on 3.10.2005). It may be recorded here that on enquiry it was found that such notification was notified in the Bihar Gazette (Extraordinary) dated 30th August, 1984 being S.O. No. 1058, a photocopy of which is kept on the record. Mr. Mehta further submitted that petitioner is wrongly basing his claim on the population of 'Phusro Gram Panchayat ' i.e. 5284 whereas as per the notification dated 23.3.1993 (Annexure -2), the population of Notified Area Committee is to be taken into account for the purpose of categorization. He further submitted that the population of Phusro Notified Area Committee was 70,494 as per the census of 1991 which will appear from Annexure -A annexed with the counter affidavit dated 21.5.1996 and therefore petitioner is liable to pay Entertainment Tax under category "I" which is applicable for the population of a Notified Area Committee having population of more than fifty thousand and up to seventy five thousand. He also submitted that it is nowhere contemplated that a separate notification for each area were required to be issued after issuance of the composite notification dated 23.3.1993. He further submitted that this notification dated 23.3.1993 was issued by amending the previous notification issued on the subject. Mr. Mehta also submitted that during the pendency of this writ petition, there was census in the year 2001, as per which the population of Phusro Notified Area Committee was 83463 and as such the petitioner is liable to pay tax under category "H" after 2001 census.;