The tax was imposed with effect from16 April, 1973, after a gazette numberification on 14 April, 1973.
Appeal by Special Leave from the Judgment and Order dated 1 12 76 of the High Court of Allahabad at Allahabad in Civil Misc.
But, the draft rules were published on 18 November, 1972, and objections invited to them within 30 days.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Prescribed Authority sanctioned the modified proposal on 31 October, 1972, without taking into account the objections of the appellant as they were number before it.
S. Chitale and K. J. John for the Appellant.
Yogeshwar Prasad, Rani Arora and Meera Bali for the Respondents.
Writ No.
3090/93.
1201 of 1977.
The municipal Board of Pilibhit passed a resolution on 11th of April, 1971, imposing a theatre tax of Rs.
The Judgment of the companyrt wits delivered by BEG, C. J. The appellant before us by grant of special leave under Article 136 of the Constitution is a partner in a firm carrying on the business of running a cinema house called Jai Tames in the town of Pilibhit in Uttar Pradesh.
Objections to the draft rules were filed on 15 December, 1972, and the rules were sanctioned under section 134 of the Act after companysidering these objections.
