( 1 ) ). This petition raises a short but interesting question as to whether the respondent-State of Gujarat and its authorities functioning Under the Gujarat Entertainment Tax Act, 1977 are entitled to collect entertainment tax on charges levied at the petitioners cinema theatre from the passengers who. use the lift facility available at the theatre. The factual metrix leading to this petition may be looked at the outset.

( 2 ) ). The petitioner is a partner of a duly registered partnership firm named Raman Brothers. They run a cinema house named Ratan Talkies at shalabatpura locality in the Surat City. The said cinema house is a part of a double dicker threatre, one cinema house being Rupam Talkies situated on the ground floor and petitioners Ratan Talkies being at a height of about 35 feet from the ground floor. The petitioner and his firm at the time of construction of the theatre made a provision for a lift to go to the upper deck that is at a height where Ratan Talkies is situated. In the beginning, the petitioner and his firm gave benefit of the lift free of charge to the cinema goers. The construction of the lift was done by him at huge cost as submitted by the