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Civil Writ Jurisdiction Case No. 12507 of 2003. Case: Shree Bajrang Talkies Vs The State of Bihar and Ors.. High Court of Patna (India)

Judgment Cited in Precedent Map Related
Case NumberCivil Writ Jurisdiction Case No. 12507 of 2003
CounselFor Appellant: Ramesh Kumar Agrawal and Shive Kumar, Advocates and For Respondents: Niraj Kumar Sinha, A.C. to PAAG
JudgesHemant Gupta, Actg. C.J. and Sudhir Singh, J.
IssueOther Law
Judgement DateFebruary 02, 2017
CourtHigh Court of Patna (India)

Judgment:

Hemant Gupta, Actg. C.J.

  1. Heard learned counsel for the parties.

  2. The challenge in the present writ application is to a notification issued by Commissioner of Commercial Taxes, Bihar, Patna (Annexure-6), wherein the population of Sitamarhi Municipality was considered as 87268 for the purposes of Section 3A of the Bihar Entertainment Tax Act, 1948 (hereinafter referred to as "the Act"), which was then in existence, to levy compound fee in terms of Section 3B of the Act.

  3. Learned counsel for the petitioner vehemently argued that it is Appendix-1 to Table-6 of 2001 Census, which is relevant for determining the population of Sitamarhi for the purposes of rate of tax. As per the said Table, the...

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