CWP-10299-2006 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-10299-2006 (O&M) Date of decision: 20.01.2025 M/s Jagtu Mal Murari Lal …. Petitioner Vs. State of Punjab and others …. Respondents CORAM: HON’BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Alok Mittal, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A.G. Punjab. ARUN PALLI, J (Oral) The petitioner is a partnership firm and is running a cinema under the name and style of M/s Jagtu Mal Murari Lal, Phul Theatre, The Mall, Patiala. A certiorari is prayed for to quash the order dated December 24, 2002 (P-7), whereby, respondent No.4 has revised the number of seats to the original number, which were earlier reduced vide order dated September 10, 1999. And, also to quash the show cause notice dated September 04, 2003 (P-8), issued by the Licensing Authority, requiring the petitioner to deposit the outstanding Entertainment Tax amounting to Rs.42,98,349/-, with retrospective effect, without considering the impact of approval of reduction of seating capacity, be also set aside. The records show that the petition is pending for the past 19 years. Although, in the written statement filed on behalf of the State, the claim of the petitioner is vehemently disputed, but, it is maintained, for the petitioner has an alternate remedy as regards its concerns/grievances, the petition ought not to have been entertained. Having argued the matter at some length, learned counsel for the parties submit that the identical issue had come up for consideration before a coordinate Bench in CWP No.15076 of 1995 (M/s Navdeep Theatres (P) Ltd., City Centre, Amritsar vs. State of Punjab and another) and vide order dated January 25, 2018, the parties were relegated DEEPAK KUMAR 2025.01.21 10:12 I attest to the accuracy and authenticity of this document P & H High Court, Chandigarh CWP-10299-2006 2 to avail the remedy of appeal. For, the time period within which the appeal was to be instituted had already expired, further time was granted to enable the petitioner to file the appeal. Similarly, a reference is also made to an order dated August 14, 2018, passed in CWP No.13007 of 2003 (Nandan Theaatre vs. State of Punjab and another), wherein, a coordinate Bench while placing reliance upon Navdeep Theatres (P) Ltd.’s case (supra), had disposed of a petition with liberty to the petitioner to file appeal. Likewise, for the period of limitation had already expired, time was granted to institute the appeal before the competent authority. Accordingly, it is submitted that let this petition be also disposed of, in terms of the decisions in M/s Navdeep Theatres (P) Ltd.’s case (supra) and Nandan Theatre’s case (supra). In the wake of the position sketched out above, and in terms of the statement made by learned counsel for the parties, this petition is disposed of. Accordingly, it is directed that in the event, the petitioner files an appeal, as indicated above, within six weeks from today, the same shall not be dismissed on account of delay. And, shall be decided on merits, subject, however, to fulfillment of all other condition(s) to entertain the same. For we are also cognizant of the fact that nearly two decades have gone by, the competent authority shall make every possible endeavour to decide the appeal, if filed by the petitioner, as expeditiously as possible. (ARUN PALLI) JUDGE (SUDEEPTI SHARMA) JUDGE 20.01.2025 deepak Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DEEPAK KUMAR 2025.01.21 10:12 I attest to the accuracy and authenticity of this document P & H High Court, Chandigarh