( 1 ) RULE. Mr. Hawa waives service of Rule on behalf of the respondents. By consent heard today.

( 2 ) THE petitioner who was the proprietor of New Master Talkies Sidhpur (District Mehsana) has filed this petition challenging the demand notice issued by the Mamlatdar Sidhpur dated 5/05/1988 demanding an amount of Rs. 18 319 ps. with interest at 24 per cent per annum for difference in entertainment tax paid for the movies Sampoorna Tirthyatra exhibited between 30/03/1984 and 5/04/1984 and Antim Ichha exhibited between 25/01/1985 and 3 1/01/1985 on the plea that the population of Sidhpur township exceeded 50 0 and was not under 50 0 on the basis of which exemption to be extent of 80 per cent was granted in respect of the aforesaid two movies. Unfortunately no reply to this notice was sent on the grounds of sickness whereupon the Mamlatdar issued an attachment order dated 8/08/1988 which is also the subject matter of challenge in this petition. The brief facts giving rise to this petition are as under.

( 3 ) BY Notification No. SFC/1084/4391/f dated 21/04/1984 the Government of Gujarat 8 exemption from the payment of entertainment tax to the extent of 90 per cent in respect of the Gujarati movie Sampoorna Tirthyatra for township having a population of less than 50 0 By a subsequent Notification No. SFC/1084/32534/f dated 25/01/1985 similar exemption was granted in respect of the Gujarati movie Antim Ichha. In respect of that movie the movement of the print exhibition programme was issued by the Directorate of Information Government of Gujarat of even date copy whereof is produced at Annexure A to the petition. If we turn to that document we find that print No. 7 was allotted to New Master Talkies Sidhpur from 25/01/1985 The population of Sidhpur has been shown to be below 50 0 in that document. The conditions set out in that document are five in number. The fourth condition reads as under:"in case of breach of any of the conditions of the exemption it shall be open to the prescribed officer to make action under Sec. 10 of the Gujarati Entertainment Tax Act 1977"admittedly the petitioner has not committed a breach of any of the conditions. However the Mamlatdar-cum-Prescribed of Officer Sidhpur issued a demand notice under Rule 9 (2) of the Gujarat Entertainments Tax Rules 1979 (the Rules hereafter) stating that the exemption granted to the movies Sampoorna Tirthyatra and Antim Ichha exhibited in the petitioners theatre at Sidhpur was required to be revised as the population of Sidhpur was found to be more than 50 0 By the said notice the petitioner was asked to pay an additional amount of Rs. 10 931 ps. in respect of the movie Sampoorna Tirthyatra and Rs. 7 387 ps. in respect of the movie Antim Ichha totalling Rs. 18 319 ps. with 24 per cent interest within a period of one week from the receipt of the notice. It was also stated therein that if the petitioner fails to pay the amount as directed? action to recover the same as arrears of land revenue will be initiated. As pointed out above the petitioner did not pay the duty or send a reply to this notice whereupon the Mamlatdar Sidhpur issued the attachment order dated 8/08/1988 for the recovery of the amount by the attachment and sale of the movable properties found in the theatre. On receipt of this attachment order the petitioner approached this Court.

( 4 ) THE Gujarat Entertainments Tax Act 1977 levies a tax on payments for admission to entertainments. Section 3 is the charging section. Section 4 deals with a tax on complimentary tickets. Section 7 provides for admission to entertainments. Section 8 (i) states that every proprietor shall furnish such returns relating to payments for admission and complimentary tickets issued by him to such officer in such manner and for such period before such date not being earlier than ten days from the date on which the entertainment is held as may be prescribed. Sub-sec. (2) next provides if the Prescribed Officer is satis