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TMI Blog2002 (6) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... f this petition may be stated as hereunder: 4.. The petitioner had constructed a cinema theatre and exhibited the first cinematography show on August 14, 2000. On August 18, 2000, the petitioner made an application before the Commercial Tax Officer, Sindhanur Taluk, Sindhanur, requesting him to grant exemption from payment of entertainment tax. On the same day, he also made an application before the Director, Department of Information and Publicity, Government of Karnataka, Bangalore (hereinafter referred to as "Director"), requesting him to certify that the cinema theatre constructed by the petitioner was a newly constructed one and the same has come into existence subsequent to the issue of the notification dated October 30, 1996 by the State of Karnataka. The Director gave a certificate to the petitioner on February 24, 2001 certifying that the cinema theatre established by the petitioner was a newly constructed one and the same had come into existence after the issue of the notification dated October 30, 1996. A copy of the said certificate has been produced as annexure E to the writ petition. Thereafter, on March 19, 2001, the petitioner produced the certificate annexure E is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise of the power conferred on it under sub-section (1) of section 7-A of the Karnataka Entertainments Tax Act, 1958 (hereinafter referred to as "the Act"), granted exemption from payment of entertainment tax in respect of the entertainments held in newly constructed cinema theatres situated within the limits of a local authority, other than the Corporation of the City of Bangalore for a period of three years from the date on which the first cinematography show is held in such cinema theatre or from the date of the said notification whichever is later; however, subject to the several conditions and restrictions imposed in the said notification. The clause (a) of the said notification stipulates that the proprietor of a newly constructed cinema theatre who claims exemption from payment of entertainment tax under the notification is required to produce before the authority, within thirty days from the date on which the first cinematography show is held, a certificate obtained from the Director, Department of Information and Publicity, Government of Karnataka, certifying that the cinema theatre is a newly constructed one and has come into existence after the date of issue of the notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t area who have lesser opportunities for entertainment in those areas. With this object in mind, if the notification was issued by the State Government in exercise of the power conferred on it under subsection (1) of section 7-A of the Act, the benefit intended to be given to the proprietors who construct the cinema theatres and exhibit cinematography shows cannot be deprived by giving a strict meaning and placing a narrow construction with regard to the period prescribed for production of the certificate from the Director. Once a proprietor who has constructed the cinema theatre exhibits a cinematography show, and makes a request for issue of the certificate with the Director, such a person has no control with regard to the time taken by the Director to issue the certificate. Therefore, though the language employed in the notification indicates that a proprietor of a theatre claiming exemption under the notification is required to produce the certificate from the Director within thirty days from the date on which the first cinematography show was held, the time prescribed for production of the certificate from the Director must be understood as "from the date of issue of the certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate along with the application filed by him seeking exemption. However, he produced the certificate issued by the Director on February 24, 2001 with the covering letter annexure F dated March 19, 2001 within thirty days from the date of issue of the certificate by the Director. In my view, proper construction to be placed to the Government notification which prescribes thirty days for production of the certificate from the Director is to understand that the thirty days time prescribed for production of certificate is from the date of issue of the certificate by the Director and not from the date of first exhibition of the cinematography show. This is clear from the fact that the contents of the certificate to be issued by the Director also requires the Director to state the date on which the first cinematography show came to be exhibited. Therefore, in the light of the discussion made above, I am of the view that the petitioner was entitled for the benefit of exemption from payment of entertainment tax in terms of the Government Notification Annexure A dated October 30, 1996. 10.. However, the next question that would arise for consideration is that since the period of three ..... X X X X Extracts X X X X X X X X Extracts X X X X
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