Salt Act, 1944
(I OF 1944)
(Cinema House) Rules, 1983, Rule—9(2)
Without the prior permission of the customs
authority the cinema hall owner has no right to increase or decrease the number
of seats of a cinema hail. The factum of signing of the Register by an
Assistant Collector of Customs cannot override the provisions of the Customs
Act and the relevant rules.
Hossain Vs The Secretary, Ministry of Finance, (Internal Resources Division)
and others, 17 BLD (HCD) 230.
21 DLR(SC)225; 46 DLR 282.