Multiplex Cinevision Private Limited v. Union Territory Of Chandigarh & Others
IN THE HIGH COURT OF PUNJAB & HARYANA
AT CHANDIGARH C.M. No. 7384-CWP of 2020 in/and C.W.P. No. 22945 of 2018 (O&M) Date of Decision: 11.08.2020 Multiplex Cinevision Private Limited, Chandigarh .......... Petitioner
Versus
Union Territory of Chandigarh and others .......... Respondents CORAM: HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE ASHOK KUMAR VERMA
Present:
Mr. Vijayinder Singh Rana, Advocate for the applicant-petitioner.
Mr. Anil Mehta, Additional Standing Counsel for respondent No. 1-U.T. Chandigarh Ms. Deepali Puri, Advocate for respondent Nos. 2 & 3-Municipal Corporation, Chandigarh. **** [ The aforesaid presence is being recorded through video conferencing since the proceedings are being conducted in virtual court ] **** JASWANT SINGH, J. (ORAL) The petitioner, a private limited company, is running the business of cinema halls throughout the country. By filing the present petition, the petitioner seeks quashing the Demand Notice dated 11.07.2018 (Annexure P-4) issued by the Municipal Corporation, Chandigarh, directing the petitioner to deposit the advertisement fee for exhibiting advertisement in Cinema Hall from 01.07.2018 onwards alongwith GST @ 18% applicable as per Clause -10 of Schedule of Advertisement Fee prescribed under Section 30 of Chandigarh Administration Control Order, 1954.
This Court, while issuing notice of motion vide order dated 11.09.2018, had directed that no coercive steps shall be taken against the
C.M. No. 7384 -CWP of 2020 in/and C.W.P.
No. 22945 of 2018 (O&M) -2petitioner.
Upon notice, a reply on behalf of answering respondent Nos. 2 & 3 / Municipal Corporation, Chandigarh stands filed. In reply, it is averred that the Corporation had issued notices to the different cinemas for depositing advertisement fee as they are running commercial advertisements before the start of movie and during the interval of the movie. Thus, as per Chandigarh Advertisement Control Order 1954, the Corporation is not charging any tax from the petitioner, but just charging advertisement fees from the petitioner. Hence, it is prayed that the writ petition deserves to be dismissed.
Now, an application bearing CM No. 7384-CWP of 2020 (duly supported by the affidavit of Sh. Angad Pratap Sigh, Manager, Authorized Person Wave Cinemas, Multiplex Cinevision Private Limited, Plot No. 143-A, City Emporium Mall, Phase-I, Industrial Area, Chandigarh) has been filed by the applicant-petitioner, seeking withdrawal of the aforesaid writ petition stating therein that the petitioner surrendered its license with the concerned authorities.
Notice of the application.
Mr. Anil Mehta, Additional Standing Counsel for respondent No. 1-U.T. Chandigarh and Ms. Deepali Puri, Advocate for respondent Nos. 2 & 3-Municipal Corporation, Chandigarh, accept notice and state that they have no objection in allowing the present application, seeking withdrawal of the appeal.
On the oral request of counsel for the parties, the date of hearing of the main case is preponed from 03.11.2020 (as mentioned in the
C.M. No. 7384 -CWP of 2020 in/and C.W.P.
No. 22945 of 2018 (O&M) -3application) to today and is taken up itself. In view of above and contents of the application bearing CM No. 7384-CWP of 2020, the same is allowed and the main writ petition is hereby dismissed as withdrawn.
( JASWANT SINGH ) JUDGE August 11, 2020 ( ASHOK KUMAR VERMA ) 'dk kamra'
JUDGE Whether Speaking/reasoned Yes/No Whether Reportable Yes/No