TMI Blog2010 (7) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 22, 1993, September 13, 1993 and September 22, 1993 cannot be sustained and are hereby quashed. - 461 of 1995 - - - Dated:- 5-7-2010 - DEVI PRASAD SINGH AND SATISH CHANDRA DR. , JJ. Heard Sri Hari Om Singh, learned counsel for the petitioner and the learned Additional Chief Standing Counsel. Respondent No. 1 had issued an order dated July 18, 1989 where it was provided that hundred per cent rebate on entertainment tax will be given to the cinema halls which will be constructed in the rural areas. In pursuance of the said order dated July 18, 1989, the petitioner has moved an application for construction of a cinema hall in the local area Manhapur, District Gonda. While the application of the petitioner was pending, the said G. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted on February 24, 1992. Submission is that in the present case, the application was moved on June 24, 1991. Relying upon the original circular with regard to grant-in-aid, it has been emphatically argued that right from constructing the picture hall till the grant of licence as well as the construction of cinema hall, at no stage, the petitioner was informed that the grant-in-aid from 100 per cent to 75 per cent was reduced on the basis of amended circular of the year 1992. The learned Additional Chief Standing Counsel submitted that grant-inaid was given on the basis of amended circular dated May 14, 1992. It has been submitted that the delay caused because of certain defects sought to be removed by the petitioner as pointed out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period provided under the Government order dated July 18, 1989. In this view of the matter, the petitioner has complied with all the requisite requirements provided under the Government order dated July 18, 1989. The above situations show the intent of the petitioner to establish a cinema hall persuaded by the incentive provided under the Government order dated July 18, 1989 to the extent of 100 per cent of tax in the first two years. In the circumstances, the Government is bound by its promise to provide grant-in-aid to the extent of 100 per cent of the tax in the first two years to the petitioner who acted on the Government order dated July 18, 1989, constructed and run the cinema hall. Subsequent Government Order dated May 4, 1992 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leted the scheme of building on December 13, 1994 and applied for licence which was granted on February 4, 1995, hence the petitioner is entitled for the benefit of original G.O. dated July 18, 1989. Further, it is mentioned that similar issue has come up before this court in the case of Kamla Palace v. State of U.P. [2000] 4 AWC 3127 where it was observed as under: 14. Thus, the respondents are bound by the incentives announced by the State Government in the Government order dated July 18, 1989. The changed rates of the grant-in-aid as per G.O. dated July 14, 1992 would be applicable only where a person decides to construct the new cinema building on or after July 14, 1992 and applies for grant of permission under rule 3 of the Rules o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be allowed, hence allowed. A writ in the nature of certiorari is issued quashing the impugned order dated February 4, 1995 passed by the District Magistrate, Gonda, with all consequential benefits. A writ in the nature of mandamus is issued directing the respondent to reconsider the case in the light of observations made hereinabove and pass a fresh order expeditiously within two months from the date of receipt of certified copy of this order and communicate the decision. It is clarified that in case 75 per cent grant-in-aid has already been given in the form of tax rebate, then the respondent shall pass appropriate order with regard to remaining tax rebate as per G.O. dated July 18, 1989. - - TaxTMI - TMITax - CST, VAT & Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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