2. Appellant is the proprietor of one Shyam Chitra Mandir which is a Cinema Hall running at Chandra Gokul Road in the District of Gopalganj. She is aggrieved by the part of the order dated 26.11.2014 passed by a learned Single Judge of this Court in CWJC No.9487 of 2012 by which the prayer of the writ petitioner-appellant for a direction to the respondent authorities to grant exemption from entertainment tax in view of the State Government’s policy has been refused.

Case of the writ petitioner-appellant.

3. The writ application was filed being aggrieved by the order/direction dated 24.04.2012 issued under the signature of Senior Deputy Collector, Gopalganj for sealing the Cinema Hall of the writ petitioner. It was the case of the writ petitioner-appellant that the Cinema Hall was sealed without considering the case of the writ-petitioner-appellant as no opportunity of hearing was given to her. The writ petitioner-appellant stated that she had filed application for renewal of licence of the Cinema Hall for the period 2010-11, but the same was not considered due to alleged non-payment of entertainment tax.

4. According to