SANOBAR TALKIES vs GOVERNMENT OF PUNJAB THROUGH SECRETARY, EXCISE — 1972 SCMR 337

Citation: 1972 SCMR 337

Court: Supreme Court of Pakistan

Year: 1971

Decision Date: 1971-12-31

Parties: SANOBAR TALKIES vs GOVERNMENT OF PUNJAB THROUGH SECRETARY, EXCISE JUDGMENT

Headnotes

Case cited as 1972 SCMR 337

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s): Salahuddin Ahmad, Hamoodur Rahman Title:SANOBAR TALKIES vs GOVERNMENT OF PUNJAB THROUGH SECRETARY, EXCISE JUDGMENT Reported As: 1972 SCMR 337 Result: Leave refused Judgment JUDGMENT HAMOODUR RAHMAN, C. J.--After the amendment of the West Pakistan Entertainment Duty Act, 1958 by Ordinances Nos. IX and XIX of 1969 providing for the classification of cinema houses into various categories for purposes of payment of entertainment duty and welfare cess the West Pakistan Entertainment Duty on Cinema Rules, 1969, set up a Special Classification Committee to classify the cinemas situated big towns including Lahore in accordance with the provisions of the amending Ordinances. The Classification Committee duly called upon the petitioner-- cinema to appear before it on 8- 10-69 in connection with its classification. The Manager of the petitioner-cinema appeared before the Committee and explained his case in the light of the principles of rule 4 of the West Pakistan Entertainment Duty on Cinema Rules, 1969. Thereafter, on 26-9-69, some members of the Classification Committee also inspected the cinema at 11 a.m. Thereafter, the cinema - was classified by an order of the 16th of October 1969 as Class II (Second Class) cinema under the Act. Aggrieved by this order, the petitioner filed a review before the Member, Board of Revenue (Excise and Taxation), Government of Punjab, claiming that the petitioner should have been classified as Class…

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