SCA/146/1988 1/3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 146 of 1988 For Approval and Signature: HONOURABLE MR.JUSTICE AKIL KURESHI ========================================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ========================================================= RAGINI EXHIBITORS PVT. LTD. & 1 - Petitioner(s) Versus STATE OF GUJARAT & 2 - Respondent(s) ========================================================= Appearance : MR PUSHPADATTA VYAS for Petitioner(s) : 1 - 2. MS. MANISHA SHAH AGP for Respondent(s) : 1, 3, MR MI HAVA for Respondent(s) : 2, ========================================================= CORAM : HONOURABLE MR.JUSTICE AKIL KURESHI Date : 24/10/2008 ORAL JUDGMENT 1. Learned advocate Shri Pushpadatta Vyas for the petitioners places on record communication SCA/146/1988 2/3 JUDGMENT dated 25.10.1993 which shows that the policy for collection of Entertainment Tax on Cinema Houses had undertaken material change with effect from 1.10.1993. The entire issue involved in this petition, therefore, has become infructuous from the said date onwards. 2. With respect to interregnum period between the date of filing of the petition till 1.10.1993 also the learned advocate pointed out that the Government had initially granted benefit of the scheme for payment of consolidated entertainment tax to the present petitioners which was sought to be withdrawn by the impugned order. This Court had stayed the implementation of the order and thus the petitioners continued to pay consolidated Entertainment Tax. He further submits that the petitioners accordingly did not collect separate per-ticket tax from the customers. 3. Under the circumstances, by virtue of interim SCA/146/1988 3/3 JUDGMENT protection granted by this Court and in view of the nature of dispute as also the subsequent development of Government policy having changed with effect from 1.10.1993, no further purpose would be served in examining the legal contentions arising in this petition. The petition is, therefore, disposed of accordingly. It is however, clarified that it would not be open for the respondents to seek recovery of Entertainment Tax for the period from 1988 till 1993 otherwise than on consolidated basis. (Akil Kureshi, J.) ... (karan)