•^^^ ,'v--^V~--~..—Y^ i--^' CF006011'028'4 IN THE HIGH COURT; OF I'lADHYA PRM)ESH AT Miscellaneous Petxfelon- Bfo^ Petitionerss ^OMM^. /^Q." ^r' / \'^ 0{R.K.^ma.\^ €l¥^' -.'z"^-3 ^, ,^y ^Y i^LPUK' of 1992 l^ Umesh Sharma,.aged. 32 years^' . ' aon of Ghri Narottamram Sharma^ , . ' resident o'f Kawardha^ DistteRajnand- gaon^ 2* Mohawned Jiq'uor^- aged 30 years^ son-of W<M».IbrciHim,- .residen-t of Kawardhatf District Rajnandgaon, 3<.-"Dhlrendra Dizbe^ 'aged- 28 years^ son of'late SMri! Shivkumar Dub'6^ resident of Sahaspura'^oHara, (^-iju^(../ Tahsil 'Kawardha^. 'District Raj naBdgaos<'x^ 4» Xsharaf Mi^ aged '22 years^ son of Shri Rahamat. Mi ..Gandai^. resicient of Khairagarh^ Distriet , - Rajnanclgaon^ '- . . • '• 5®.Ya^Nearan.Lal .•Ke.shat^7ani<p aged 34 •years^ SOB of Shri Kishorilal Bodla^ resident o-f .. ::, Kawardha^ District Raj.nQHdgaoa^ , . ! 6< OmpraXash.Shaxma^. aged 20 years^ son. of Shri Ishwar Pyasad 'Sharma^ resident of .•Bodla, Kawardha^ Distrlct Rajnandgaon» ®*<&«-».<&•»• rf^ ':-^' Resoondents.t ^ > (^ , ^ > ^ 003 2— • ' . Versy.s le State of MadlTya Pradesta through^ 'Secreta.ry^ ·Exci.se Department^ Valls)>h Bbawa.ne Bhopal. 2 <» District Maglstrate^; cum^ , Col1e.ctor^ . ' Raj naadgaon (M^ P^,)' 3^. SuperiBtendent of Police^ Raj nandgaon -(M^.P^) 4. District Excise Officer, Rajnandgaon_ (M.P.) 5» Sub-Inspector Excxse^ Rajnandgaon Circle.^ Rajnandgaon (M^P^) PET.ITION UNDER aJtTICLES 2-26 & 227 CONSTITUTIOK OF INDIA -—_ifi-_.___________ ___ ___________ k- J. XI-HC—7S 026 ^5^ ';:?MTcT^, '^NFR', tN^TRTy 2-^3/^^ TR'^ (1^t3^F) ^ii^r^i^^Ni" 'mT3iit¥i^^' 131/3/2005 Smt. Renu Kochar, Advocate, f<| Shri P.S. Koshy, Dy.A.G., for Retum has been filed by the Heard. This petition was filed by the |Jnat by an oral order of the responder| jexhibiting the films throu^h V.C.R. b| pame up for hearing before the High pligh Court passed the interim order t^ tljie re^pondents. pjetitioner on 15/1/1992 on fhe ground |ts the petitioners were prohibited from |r means of disc antenna. The matter [Court of M.P. on 20/1/1992 and the the following effect: SIn the mearajuhile, we inyugned orcd order of stayed until further orrfjsre. petitioners shall exhibitffms ofdisc antennauntilfurtfyer arders. Thereafter, the Madhya J^dvertisements Tax Act^ 1936 (herein^fter ^mended and from 1/5/1999, Sectioii |>een incorporated. Leamed counsel for the responc |ias been amended^ the services of cal>le ^ f€^^^€R ^ T the petitioners. respondents. dinsct thc^ opcratiQn of the the respondents shaU ramain As a oonsequenoe, the fhrough V.C.R. by means P^adesh Bntertainments Duty and referr<xl to as the Aot of 1936) was 2(aaa) and Sections 3-A & 3-B have tents contended that as the Act of 1936 operators have been brought within ~S^ ^MKrl^, ^^1^-!1^, 1^<rll^^< 027 ^w^nww^ aqT^T^s^ C^fs^r) SRT^T'^T^lt^ ^m^i^T^^Nr iww^ft^ 3-n^i ^i^m^N 1?R^f ^ fe^t'tf^^K ^^ff?W3^T tH ambit of the Act and they are now ^ [pjlied tMat tl^at certain conditions have to be compjlied od)eration work. It is also submitted c4ble operation work without complying|with Leamed counsel for the petition€|rs thje amendment would not have any eff^ct thjey were continuing the busines®. It n< >t covered^ as they are not canying on Section 2(aaa) and Sections B^itertainments Duty and Advertisemen|;8 aijniendment are ^rtinent and are quote<|i ^egulated by the Act. It is ^ubmitted with before carrying on the cable the petitioners are carrying on the the requirements. on the other hand contended that on the petitioners and that is why is submitted that the petitioners are jthe business in public place. 8s 3-B of the Madhya I^adesh Tax Act, 1936 incorporated by the below: 34A '2. Zfefinltions- (a) (aa) xxxx (a,aa) 'Ad^er^i^nient leuied andpa|/aNeunder Section ^cxxx xxxx xxxx fcxxx xxxx tax9 means a tax ,3-A. 3-A Bntertainmmit V.C.R. w V.C.P.-(1) contained in Sed^on 3, (a) an entertamment by y.Cp. or tawn, whem there fe pfeiog having populattor^ the tafote betow, an in the tafote, shaU pa^ Entertainments duty pe^ in fhe ODrresponding (4) thereaf, as the case Ehsty^payeible by |irciprtetor qf ffoturithstanding anything euer^ pmprietor Qf,- V.^.R. or V.GP. heki in aplcwe ^i dnBma, <md wch tawnor mentioned in ootumn (2) of su<fi scn^n swe as nienffoned to the State Govemment inonth at the mte ^pedfied m cofumn ^ or cohimn 'be,- er^ry ntiay GRPRJ—FS/350- •r - ^^ ^il^lQW, ^Tll^^i(o, f^TRTy '^m^www^ ^TT^T TR^ (^qf^^T) ^i^T^T^fe^ ^TT ^iT^T 1OT^' ^^TW^ft^ ^ntii ^i^j^4"l WTOf ^ fex^ '<M^K ^'^tRTH^I^T (b) an entertainment by ^ or town, where there i place hauing papulatb the table betow, on si in the table, shafi entertcdnments duty p in the oorresponding (4) thereof, as the casc f.C.K. or y.C.P. /ield m aplaoe ^ no dnema and such town w ^n mentianed in oolumn (2) of ijicft. screen ssze as fnenttoned pay to the Stc^e Govt. |er manth at the mte spedfied fpitfy in ootumn (3) or o^hirmi may be-, Stalte Provided that the imrease the amount c in the tables under cto o/ not less than tiw increased the same s Jwe per cent af the m table: Govt may, by n0tifioatu>n, foons^Udated duty spedfied (a) and (b)at an interucd years and where ths mte is hall not be more than twenty te as mentioned in the abwe Provided further that above proviso shaU issued be lcad an Assembly and thepn\ Madhya Pradesh Get of 1958) shaU apply ^ eueiy nDtificatian under the ajs soon as may be after it is ^he table of (he L^slative ^visions ofSedian 24-A ofthe ^eral Ctauses Act, 1957 (No.3 )ereta as they appty to a rute. (2) No duty shcOl be . from the month next such proprietor ctosesj for commerdal purpo^ to that effwt to such suchterms and conditSans as ?ayajbte under sub-sectton (1) foUowing the month in which exhibtUon by V.C.R. or V.C.P. ?es and gfit^s noffoe m writ^g ^ffkser in suchfomi andftiljlls may beprescribed. (3) The duty payable\ paid to or ooOected (| authority and in prescribed. under sub-section (1) slwM be r realwed by sudz officer or Mdz manner as may be 3-B- Bntertcdnmeni Operator.- (1) Noturi^istanding dwty poyable by CaMe anything contamed GRPRJ—FS/350—12.// 4 029 -S^f ^ll^ld^, ^Ttl^^Ko; f®i<rll^^< ^^ TR^ (sici?^^) 3^1'^Tfe^ ^IT ^lt^T'^HlN? ^^iW^ft^^i^T m Sedwn 3 or Secthi prDvvling acoess fo seruice to subscriber^ owner or ocaApants ^ house, in a ptace menttoned in wbmm pay to the State Go^ duty per month at the 3-A, euery Ckiblc Opemtor ^ntertainments thmugh oable of such seruice, not being jif roams of hotel or lodgtng )r tawn hqving paputatton |f2; of the table betow, shaS a ODnwSdated amount of ijate speafled betow> (2) Buery proprietor prouiding aooess to hotel or lodging house^ his awn or obtcdned shaU pay ta the State rooms in the hotel or seruioe fe prowded being charged for the\ mentioned in oofumn (\ table betow, a month atthe mte fhe case may be> any oonsoUdated Prwided that the Sta^ increase, the amoun^ shown with tables af^ less tum years and same shall not be in ofthe mte shown in th^ Provided Jurther that above pmviso shaU a^ made be laid down 01 Assemtdy and the proi Madhya Pradesh Gen^rcd ofl958)shallappty (3) The duty payable sectton (2) shaU be ^pqf^fql^ 1RFT^ff ^ fe^ '<f^$R '^37^7 ^T^T ]qf hot^ of lodging hou^^ ^rtamments in the rooms ofa through the cable sewioe of ffznmgh any Oa&te Opemtor, ^lavt Jbased on the numtoerof Ipdging hozise in wtwh oable the auerage of room rents ooaipatipn of the rDams as (^) and (3) respcdwety efth^ amount of the duty per in oobimn (4) th^reof.cus specyied Goyt. may, by fwtiflmtion, of canwlidated duty, as \resaid at an intewcU of w>t wnere the rate is tncr^ased the e^cess af tiventy ftue per cent table above: ^uery noUfioation under the won as mccy be after 1 fe the table of the Lcgislatwe ^istons af Sedion 24-A of the CbxusesAct, 1957 (No.3 th^reto as they apply to a mte. pafd ^nder sub-section (1) of sub- to or coVedted ar realissed GRPRJ—FS/350-; ~S^ ^WW^, ^^\W\^, M<rfJ^l^< •^200 ^^^^^ (-^3^^) ^i^T^I^ti^ '^11 ^T^¥I^IW 1^iW^ft^3?i^T by such offioer oraut\ may beprewnbed. wr&y and in such manner as sub^sectton (4)The Cable OpemGpr todging house sha|! consolidated entertair^ments section (1) and following the month provide cable seruioe teleuision network, informs such officer r^gardmg may beprescribed.3 Having considered the facts tnaterial on record and in view of tN tpeen made in the Act on 1/5/1999^ u ^ias to be examined by respondents n^ ^etitioners may be heard and orders ^referably within a period of one montl Subject to what has been state^l 4>f with liberty to avail the remedy <j)ccasion arises including the filing of t|i '^F3id4iyl ^^df ^ fe^ l^i^R '^^?fn??3^T >r and Propnetor af hotei or not be liable to pay duty spedfied in sub- (2) from the month n whidz he disoontinues to to subscribers from his oable provided he immediately it in such manner as fcnd circumstances of the case and ^e aforesaid amendments^ which have the opinion of this Court, the matter i>.2 and 4. Let that be eg&amined. The l|>e passed as expeditiously as possible |i from the date of receipt of thte order. above, this petition stands disposed aviilable under the law in case such arL b|ie petition. Fakhruddin Judge GRPRJ—FS/350—12/2000—50,000. ^ ff