Supreme Court · 1996 INSC 1336 · Decided 19 November 1996
State of Uttar Pradesh and ORS. v. Vinay Kumar Jain
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1336 · [1996] SUPP. 8 S.C.R. 777
- Case number
- CIVIL APPEAL No. 14604/1996
- Decided
- 19 November 1996
- Bench
- B.P. JEEVAN REDDY, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
8 Entertainment Tax-Uttar Pradesh Entertainments and Betting Tax Act, 1979 : U.P. Entertainments and Betting Tax Rules, 1981-R 24(A): U.P. Cinematograph Rules, 1951-Rule 14-Compounded paymelll of Tax-Held, No Composite agreement can be entered into by the proprietor indicating lesser seats than to approach the licencing authority under Rule 14 of the U.P. Cinematograph Rule, 1951 to have his licence amended accordingly and produce the amended licence-Then only the amended seating capacity be taken into consideration for the purpose of Rule 24-A-District Magistrate has no power to
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