( 1 ) THE facts leading to the filing of this petition are: The seating capacity of Gagan Mahal talkies was reduced from 759 of 630 seats on 2-8-1986. For incorporating the reduced sealing capacity in the b Form licence, the licence had been obtained from the licencee. On verification of licence it was found by the respondents that licencee had interpolated reduction of seats in the licence and he had substituted the figures of 759 by figures 544. A show cause notice was issued to the licencee as to why the licence of the theatre should not be revoked for making the interpolations in the b form licence. The licencee-Writ Petitioner filed his explanation on 9-4-1988 and the authority concerned heard him on 9-5-1988. In his explanation the licencee stated that he sought for reduction of seating capacity from 759 to 544 by an application in the year 1977 itself because certain amendment had been made in Entertainment Tax Act, 1939 by which slab system had been introduced for the theatres in the villages where the population was below 25000. According to the petitioner the amendment in the Entertainment Tax Act had adverse effect on business, therefore he sought for