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TMI Blog2014 (7) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... 00, and in which there is no mention of the word "grant-in-aid". The earlier schemes, under the Government Orders dated November 9, 1994 and December 7, 1998, were not for the benefit of the cinema goers; whereas the new scheme was framed for the benefit of the cinema goers, situate in a thinly populated area. The scheme was applicable to those areas, which has less than one lac population in accordance with census of 1991. Only new permanent cinema halls were provided with 100 per cent. exemption from paying entertainment tax for a period of five years. The cinema halls in the areas with population of more than one lac were provided with 100 per cent. exemption for a period of three years and thereafter with 50 per cent. exemption for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lenging the order of the District Magistrate, Azamgarh, dated April 10, 2005, whereby the District Magistrate had asked the petitioner to deposit a sum of ₹ 19,95,890 as the same was unauthorisedly realized by the petitioner from the cinema goers in contravention with the scheme in Government Order dated August 11, 2000, was dismissed by the court on December 8, 2009, with directions to deposit the entire amount. The court also imposed cost on the petitioner. The petitioner filed a Civil Appeal No. 2988 of 2012. The Supreme Court has set aside the judgment of this court, and remanded the matter, for fresh decision on the core issue that was canvassed before it. The Supreme Court observed in para 6 of the judgment that it had not ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of 1991 census. In respect of other cinema halls, constructed in the areas having more than one lac population, 100 per cent. exemption was granted for the first three years, and 50 per cent. for the next two years. The scheme in the Government Order dated August 11, 2000, did not have corresponding provisions, as in the case of the schemes in the Government Orders dated November 9, 1994 and December 7, 1998, for any grant-in-aid, to such cinema hall owners. This court observed: There is a conscious departure in the Government Order dated August 11, 2000, from the earlier Government Orders in this regard. The Government took a conscious decision under the said Government Order dated August 11, 2000, to grant total or partial exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers were issued for the benefit of the cinema owners. The words grant-in-aid provided in the Government Orders dated November 9, 1994 and December 7, 1998, and the word exemption in the Government Order dated August 11, 2000, would not make any material difference in the scheme. The petitioner was given permission by the District Magistrate in his order dated September 10, 2001, while giving 100 per cent. exemption from entertainment tax for a period of five years. The petitioner was required to fill-up form B in a manner that the amount of entertainment tax for the period of exemption was to be shown separately at the end of the month, and the weekly statement regarding total sale of tickets, after deducting tax, was to be shown separa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. The State Government, instead of allowing the cinema owners to charge the entertainment tax from the viewers, and keep it as grant-in-aid for compensating the cost of constructions of the cinema hall, provided an exemption under section 11(2) of the Act, in the new scheme vide Government Order dated August 11, 2000, and in which there is no mention of the word grant-in-aid . The earlier schemes, under the Government Orders dated November 9, 1994 and December 7, 1998, were not for the benefit of the cinema goers; whereas the new scheme was framed for the benefit of the cinema goers, situate in a thinly populated area. In para 2 of the Government Order dated August 11, 2000, it was clearly stated that in order to encourage constructions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment may, for promotion of peace, international goodwill, arts, sports or other public interest, by general or specific order, exempt any entertainment or class of entertainments from liability to pay tax under this Act. (2) The State Government may, by general or special order, exempt in public interest any class of audience or spectators from liability to pay tax under this Act. We do not find anything in the order of the District Magistrate dated September 10, 2001, which can be read or construed to permit the petitioner to charge entertainment tax from the cinema viewers, and keep it with her, after getting exemption under section 11(2) of the Act. The order only provided for exemption with the condition that in form B the col ..... X X X X Extracts X X X X X X X X Extracts X X X X
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