TMI Blog2004 (5) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... he 1952 Act ) by the District Magistrate, Amritsar on April 17, 1975. The licence is subject to several conditions mentioned in the schedule of conditions in the licence itself. In the schedule of conditions, the seating capacity of the cinema hall has also been prescribed and a bar has been imposed against admission of persons, in excess of the number so specified. A copy of the said licence has been attached as annexure P/1 with the writ petition. Petitioner is liable to pay entertainment tax, commonly known as show tax under the Punjab Entertainment Tax (Cinematographic Shows) Act, 1954 (for short, the 1954 Act ), which has been amended from time to time. The State of Punjab exercising powers under article 213 of the Constitution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner was stayed. In the meantime, the District Magistrate has passed order dated December 5, 2002 (annexure P/7) whereby application of the petitioner dated April 1, 1996 for reduction in the seating capacity has been declined. It is against this order that the present writ petition has been filed. On notice, written statement on behalf of respondents 1 and 3 has been filed by the District Magistrate, Amritsar. Mr. Akshay Bhan, learned counsel for the petitioners contended that the reasons given by the District Magistrate for non-reduction in seating capacity are not tenable. He pointed out that the District Magistrate has rejected the application on the following two grounds: (i) The number of seats had earlier been revise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority under the 1952 Act, under which the licence is granted. Since, he is the granting authority who grants licences on certain conditions including the seating capacity, any application for altering the conditions would normally lie to him. The language of section 3D also shows that the reduction in seating capacity is to be allowed with the prior approval of the Commissioner. If the application was to be filed before the Commissioner himself, then there was no reason to add the words except with the prior approval of the Commissioner . In our view, the application at the first instance lies before the licensing authority. In case, the licensing authority is of the view that the request is not to be granted, then it can reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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