( 1 ) A Divisional Bench has referred for reconsideration, a decision of earlier Division Bench in Civil Misc. Writ Petition No. 1190 of 1994 (Kamla Palace v. State of U. P.) decided on 10/07/1995, in view of the decision of the Supreme Court in (1995) 3 SCC 86 : (AIR 1995 SC 885) (State of Bihar v. Sachidanand Kumar Prasad Sinha ). In Kamla Palace (supra) this Court held proviso to sub-section (1) of Section 3-A of the Uttar Pradesh Entertainment and Betting Tax Act, 1979 (hereinafter referred to as `the Act) and the Government Orders issued thereunder as ultra vices.

( 2 ) SHORT facts are, Uttar Pradesh Legislature by way of Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 1992 (U. P. Act No. 14 of 1992), published on 11/04/1992, introduced amendment in Section 3-A of the Act, which authorised the proprietor of a Cinema to realise an extra charge of twenty-five paise per ticket for admission to be utilised for maintenance of the cinema premises. But by proviso excluded the proprietor of such cinema receiving any incentive scheme from the State Government. Earlier by the Government Order dated 21/07/1986 grant-in aid was provided to the newly constructed