The renewal of a cinema theatre license under the Kerala Cinemas (Regulation) Act is contingent upon the production of a 'No Due Certificate' from the Kerala Cultural Activist Welfare Fund Board and the clearance of all statutory entertainment tax dues.

JUDGMENT

The above Writ Petition (C) is filed with the following prayers:

"(i) Call for records leading to Exhibit-P2 & Exhibit-P4 and quash the same by issuing a writ of Certiorari or such other order, writ or direction as arbitrary, illegal, unlawful, repugnant, void and ultra vires.

(ii) Issue a writ of mandamus or such other order, writ or direction, directing the 2^nd and 3^rd Respondents not to initiate any further action against the Petitioners for implementing the directions in Exhibit-P4.

(iii) Issue a writ of mandamus or such other order, writ or direction, directing the 2^nd and 3^rd Respondents to reconsider the Applications Nos.1156/24, 1157/25 and 1158/25 all dated 17.03.2025 for the renewal of license submitted by the Petitioners.

(iv) Issue a writ of mandamus or such other order, writ or direction to the Respondents to permit the Petitioners to deposit the admitted Entertainment Tax amount of Rs.12,34,952/- (Rupees Twelve Lakhs Thirty Four Thousand and Nine Hundred and Fifty Two only) for the period April, 2024 to March, 2025 in ten equal monthly instalments.

(v) It is prayed that this Hon'ble Court may dispense the production of English translation of the documents produced in the above Writ Petition (Civil) and Petitioner undertakes to produce the same as and when required by this Hon'ble Court.

(vi) Issue such other writs, orders or direction which this Hon’ble Court may deem fit and proper to issue in the facts and circumstances of the case."

[SIC]

2. Petitioners’ firm is engaged in the business of cinema theatre. Petitioners are aggrieved by the letter dated 16.05.2025 issued by the respondents directing the petitioners to stop the functioning of the cinema theatre because there was default in paying the entertainment tax.

3. When this Writ Petition came up for consideration before this Court on 26.05.2025, this Court passed the following order:

“The learned Government Pleader takes notice for the 1^st respondent. Issue notice by Special Messenger to the respondents 2 & 3. The Special Messenger is also authorised to affix notice in the addresses of the respondents 2 & 3, if they are not served in the ordinary way.

On a consideration of the facts and the materials on record, particularly the submission made in para 7 of the writ petition, I am inclined to conditionally stay Ext.P4 notice, subject to the condition that the petitioner remits an amount of Rs.5,00,000/- within three weeks from today before the 2nd respondent.

Post on 29.05.2025. ”

4. Thereafter, when the matter came up for consideration before this Court on 29.05.2025, this Court passed the following order:

“The respondents 2 and 3 entered appearance through counsel. He submits that, despite repeated demands made by the respondents 2 and 3, the petitioners have not submitted the daily collection report.

In light of the above submission, the petitioners are directed to submit the daily collection report before the 3^rd respondent on or before 09.06.2025. The petitioners shall also comply with the interim order dated 26.05.2025.

The respondents 2 and 3 may file their statements/counter affidavits, if any.

Post on 16.06.2025.”

4. Today, when the matter came up for consideration, the learned Standing Counsel appearing for the Panchayat submitted that the entertainment tax as on February, 2026 is paid by the petitioners. The Standing Counsel takes me through paragraph No.13 of the counter affidavit filed by respondents 2 and 3. It will be better to extract the same:

“13. Further, the judgment in Faris KR (supra)

the Hon'ble Court of Kerala also stipulates that the Local authority also has to insist the production of a “No Due Certificate” from the Kerala Cultural Activist Welfare Fund Board for the renewal of license under the Kerala Cinemas (Regulation) Act.