2000 PLP 887' (CLC)

‑‑‑‑S. 8(2)‑‑‑Constitution of Pakistan (1973), Art.199‑‑‑Constitutional petition‑‑‑Exemption from entertainment duty‑‑‑Scope‑‑‑Contention by petitioner was that concession in entertainment duty given to certain theatres was not available to the petitioner who was similarly placed‑‑‑Validity‑‑‑Such concession could not be granted or disallowed on the basis of the whims fancies and dislikes of Government functionaries‑‑‑High Court directed the Excise and Taxation Department to ensure the formulation and implementation of a uniform and transparent policy for grant of concessions or exemptions from entertainment duty under S.8(2) of Entertainment Duty Act, 1958 and such policy should be equally and uniformly applicable to all theatres which were similarly placed‑‑‑Application of the petitioner pending before the Authority was also ordered to be so decided. Muhammad Ghias‑ul‑Haq Sheikh assisted by Ms. Waheeda Yaqoob for Petitioner. Tahir Haider Wasti, A.A.‑G. with Safdar Hussain Bokhari, E.T.O., Multan for Respondents. Learned counsel has argued that there is no justification for the discriminatory treatment being meted to the petitioner who is being charged Entertainment Duty at the rate of 50 % of the admission rate. He has, in particular, referred to the Government Notification, dated 16‑ 1991 whereby shows, dramas and stage plays held in the premises of Tam eel at 9‑Ferozepur Road, Lahore, as well as other such shows etc., in the Province under the auspices of Tamaseel Management, have been allowed at the reduced Fntertainment Duty rate of 20% of the admission charges. Learned counsel has further argued that even other premises such as Rabeeyan Theatre tit Lahore, have been allowed the same concession in Entertainment Duty while the petitioner, who is similarly placed, is being required to pay the full amount of such Duty.

2. The application of the petitioner seeking non‑discriminatory treatment is pending before the Secretary respondent No. l since at least 7‑7‑1999. It also appears that a report in support of the petitioner has been given by the respondent No.2.

3. Concessions in the payment of Entertainment Duty cannot be granted or disallowed on the basis of the whims, fancies and dislikes of Government functionaries. The Secretary Excise and Taxation should, therefore, ensure the formulation and implementation of a uniform and 4 transparent policy for grant of concessions or exemptions from Entertainment Duty under section 8(2) of the Punjab Entertainment Act, 1958. Such policy should be equally and uniformly applicable to all theaters which are similarly placed. The policy should be duly publicated and the concessions, if any allowed thereunder, should be available to all qualified theaters. If the policy so framed, contains classifications, the same should be based on objective criteria and must not be invidious or discriminatory. A policy conforming to the aforesaid guidelines should be formulated within one month from today and a copy of the same be submitted to the Deputy Registrar (Judl.) of this Bench immediately thereafter.

4. In the above circumstances, the respondent No1 is directed toll decide the petitioner's application referred to para.2 above, within 35 days from the date a copy of this order is brought to his attention.

5. With the above directions, the present writ petition is disposed of. Q.M.H./M.A.K./R‑3/L Order accordingly.