He companytested the suit up to the High Court.
On December 17, 1976, about 20 days after the dismissal of the regular second appeal by the High Court, the petitioners before us filed a writ petition No.3512/76 in the Allahabad High Court Lucknow Bench challenging the imposition of theatre tax on various grounds.
A learned Single Judge of the High Court, following the judgment in Niranjan Lal Bhargava Trust case, dismissed the second appeal filed by Gulu Thadani on November 27, 1976.
Darshan Lal Misra, Ms. A. Subhashini, Ms. Shobha Dikshit and P.K. Pillai for the Respondents.
The judgment rendered by the Division Bench of the High Court is reported as Niranjan Lal Bhargava Trust, Allahabad State of U.P. others, 1972 All L.J. 279.
ORIGINAL JURISDICTION Writ Petition Civil Nos.
The Judgment of the Court was delivered by KULDIP SINGH.
The grounds of attack were substantially the same as before us in these petitions A learned Single Judge of the High Court dismissed the writ petition.
J. The imposition of theatre tax by the Nagar Mahapalika, Lucknow has been challenged by the cinema owners lessees in these petitions under Article 32 of the Constitution of India.
Appeal against the judgment of the learned Single Judge was dismissed by a Division Bench companysisting of R.S. Pathak and H. Swarup, JJ.
Gulu Thadani, petitioner No.6 before us challenged the initial imposition of theatre tax by filing a civil suit in the companyrt of Civil Judge, Lucknow which was dismissed.
