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High Court of Punjab and HaryanaCWP/10861/2019disposed of

M/S Solitaire Cinemas v. State Of Punjab And Others

2020-03-05Mr. Justice Ajay Tewari,Mr. Justice Avneesh Jhingan2 pages

CWP No.10861 of 2019(O&M) [1]

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH **** CWP No.10861 of 2019 (O&M) Date of Decision: 05.03.2020 M/s Solitaire Cinemas, Ludhiana through its partner Shri Virender Pal Singh Chawla Petitioner

Versus

State of Punjab and others Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN

Present:

Mr. Sandeep Goyal, Advocate and Mr Pranav Jain, Advocate for the petitioner.

Mr. Rameeza Hakeem, Addl. A.G., Punjab.

**** AJAY TEWARI, J. (Oral) [1] This writ petition has been filed for quashing of orders dated 06.03.2019 for years 2013-14, 2014-15, 2015-16 and 2016-17 [Annexures P-26 and P-29] passed by respondent No.5. [2] Today, Sh. Karan A. Singh, Financial Commissioner (Taxation), Punjab is present in the Court. He very candidly accepts the fact that after the omission of Rule 17 [in the Punjab Entertainments Duty Rules, 1956 in the year 1966] there was a vacuum in the Punjab Entertainments Duty Act, 1955 Act and has undertaken that the State will immediately take conscious decision on the consequential action, if any, which is required. [3] Affidavit dated 02.03.2020 of Sh. Tejinder Singh Virk, PANKAJ BAWEJA 2020.03.13 13:42 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh

CWP No.10861 of 2019(O&M) [2] Joint Excise and Taxation Commissioner (GST), Punjab was filed wherein it has been accepted that impugned order has been withdrawn with liberty to proceed as per Punjab Entertainments Tax (Cinematographs Show) Act, 1954.

[4] Learned counsel for the petitioner states that he is satisfied with this.

[5] In the circumstances, the petition stands disposed of setting aside the impugned orders with liberty as prayed for. [6] Since the main case is disposed of, the pending application, if any, stands disposed of.

[AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE March 05, 2020    

           PANKAJ BAWEJA 2020.03.13 13:42 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh