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2019 (3) TMI 1739 - HC - VAT and Sales TaxReimbursement of entertainment tax - Goa Entertainment Tax based Subsidy for Cinema Houses (Theatres) Scheme, 2004 - doctrine of contemporanea expositio - whether the multiplex theatres operated by the Respondents are covered under the said Scheme or not? HELD THAT:- The existing cinema halls/theatres, on account of their ticket rates and other factors were unable to make significant investment at upgradation. Such upgradation was necessary on account of IFFI. Therefore, the Government, by formulating the said Scheme offered incentives and concessions to such old cinema halls/theatres which were in a bad shape. The position of brand new multiplexes set up or operated by the Respondents was entirely different. They not only had upgraded infrastructure and facilities, but further, they were charging proportionately higher fees to their consumers. The said Scheme was obviously not formulated to extend any assistance to such brand new multiplexes. The position of ILL, is quite peculiar. The multiplex theatre was being operated by them under a leave and licence agreement dated 17th November, 2006 with the Entertainment Society of Goa, which Mr. Faldessai says was an agency and instrumentality of the State Government. This multiplex theatre was constructed by this agency on Government land. To extend benefit of the said Scheme to ILL, would amount to award of bonanza in favour of ILL and unjustly enrich the ILL at the cost of public exchequer. The Respondents have not made out any case that all these theatres were brand new theatres or multiplexes already having upgraded facilities. In fact, there does not appear to be any serious dispute that all these theatres were old theatres which were in bad shape and which required upgradation on account of IFFI. It is precisely these theatres which were intended to be covered under the said Scheme. Therefore, there is no really case of discrimination as such made out by the Respondents. The principle of equality has to be adopted amongst equals. Appeal allowed - decided in favor of appellant.
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