Section – 3 (4)
And Capacity Tax (Cinema House) Rules, 1983
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.