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2018 (11) TMI 1833 - HC - Indian LawsExtension of benefit of subsidy which new cinema halls or multiplexes were required to derive under a set of rules notified by the State of Chhattisgarh on 23.10.1982 - Chhattisgarh Naye Cinemagharo (Ya Multiplex Cinemagharo) ke Nirman ko Protsahan Yojna ke Sahayata Anudaan Niyam, 1982 - HELD THAT:- The reason for the petitioner to file the present writ application has arisen because of the nature of business in which they are. The modern trend is that large number of malls and shopping complexes are coming up not only in the state of Chhattisgarh but across the country and the petitioner- Company is one of the pioneers and leading company engaged in the business of exhibition of cinemas by becoming lessees as well as licensees of most of the cinema halls and especially multiplexes. It is their assertion supported by material evidence which has been annexed to the writ application that in most of the cases the builders of such cinema halls or multiplexes may be in a mall have been providing just a shell or space and thereafter this company makes significant investment by giving it a shape of a movie theatre/multiplex which includes providing, furnishing, sound proofing, acoustics, lighting etc. For the purpose of the Rules of 1982, a wider meaning to the word "swami" will have to be read and it cannot be confined to the actual owner who has no concern with the running or exhibition of a cinema hall or a multiplex. Neither is he meeting any obligations both under the license as well as other obligations including payment of entertainment tax etc. The word "swami" therefore, will be required to mean person who is actually at the helms of affairs in running of the cinema hall or multiplex. Meaning thereby that he is the entity who has made significant investment to make the space into a multiplex, is the licensee and is also making payments of entertainment tax etc. He meets all the requirements, obligations and duties imposed thereto in terms of the license and the agreement between him and the State under the Rules, 1982. The stand of the State that the Golden Rule of interpretation must be used to understand the word "swami" or 'malik' has to be rejected on the face of it since the same will make the Rule of 1982 to be unworkable and defeat the very object behind it. The wider definition given to the words proprietor or licensee in other enactments relating to cinema business keeping in mind the way such business is run or is allowed to run cannot be lost sight of - the word "swami" which has been used in Rules, 1982 especially in 'spastikaran' would not only include the actual owner but also the 'occupier'/licensee of the cinema hall or the multiplex for which the test laid down or noticed shall be the guiding principle. The decision of the respondent stand quashed - respondents are directed to take a fresh decision within a period of three months from the date of production of a certified copy of this order.
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