In this petition under Article 226 of the Constitution of India, the petitioner by invoking principle of promissory estoppel asks this Court to quash the order dated 6-5-1995, whereby he has been granted licence with the con dition that he will be given grant-in-aid in the shape of exemption from levy of entertainment tax to the extent of 75%.

2. The petitioners further prayer is that the respondent be commanded to grant 100% exemption from levy of entertainment tax for a period of three years as envisaged in the earlier Government order dated 18th July, 1989.

3. The State Government by an order dated 18th July, 1989, in order to give encouragement for construction of building for exhibiting cinematograph films therein, declared that whosoever constructs cinema building for the purpose of ex hibiting cinematograph films will be accorded 100% entertainment tax exemption for a period of first two years and 75% in the third year in the shape of grant-in-aid. This Government Order was modified by another Government Order dated 14-5-1992, whereby paragraph 2 of the Government Order was substituted by new paragraph. The new substituted paragraph provided that the cinema p