DHAVAL TALKIES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition, under Article 226 of the Constitution of India the petitioners have prayed as under :

(2.) Petitioner No. 1 is a partnership firm registered under the Partnership Act, 1934 and petitioner No. 2 is its partner. The petitioner-firm is a cinema run and managed by petitioner No. 2 for which a licence has been granted by the respondent authority under the provisions of the Gujarat Entertainments Tax Act, 1977 (the Act) and the Bombay Cinemas (Regulation) Act, 1953 and the Rules framed thereunder. The petitioner-firm owns and runs a cinema under the name and style of Dhaval Talkies at Village Ranoli, Dist. Baroda, which has total population of 7,439. That as the said cinema has situated in village area having total population of less than 10,000, the cinema is licensed under the provisions of the Regulations as 'Janta Cinema' as defined under Section 2(ddd) under the Bombay Cinema Rules, 1954 (the Rules), which was started on 22-8-1986.

(3.) The State Government vide Notification dated 11-12-1979 granted exemption to Janta Cinema as under : <FRM>JUDGEMENT_2272_GLR3_2011_1.html</FRM>