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 hail by its owner or proprietor as the case may be. [Paras- 10 & 11]

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

The Excises and Salt Act, 1944

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.