THE EXCISES AND SALT ACT, 1944

Section – 3 (4) And

Capacity Tax (Cinema House) Rules, 1983

Rule-9(2)

Without the prior permission of the Customs Authority there is no scope under the law to increase or decrease the number of seat of a cinema hall by its owner or proprietor as the case may be.

Md. Monwar Hossain Vs. Ministry of Finance 5BLT (HCD)-77.