Saturday, 02, May, 2026
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 

M/S.Balaji Theatre vs The Union Territory Of Puducherry
2024 Latest Caselaw 20721 Mad

Citation : 2024 Latest Caselaw 20721 Mad
Judgement Date : 23 October, 2024

Madras High Court

M/S.Balaji Theatre vs The Union Territory Of Puducherry on 23 October, 2024

Author: R.Suresh Kumar

Bench: R.Suresh Kumar, C.Saravanan

                                                                      W.A.No.194 of 2016 etc., batch

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED : 23.10.2024

                                                      CORAM

                              THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
                                                and
                               THE HONOURABLE MR.JUSTICE C.SARAVANAN

                                           W.A.No.194 of 2016 and
                         W.P.Nos.11870, 31534 & 38521 of 2016 and 191 & 5058 of 2017
                                                    and
                                          C.M.P.No.2921 of 2016 and
                             W.M.P.Nos.10239, 10240, 27374 & 33005 of 2016 and
                                    W.M.P.Nos.182, 5341 & 5342 of 2017



                M/s.Balaji Theatre,
                Represented by its Managing Partner
                R.Kaliyaperumal @ Perumal,
                No.118, Kamarajar Salai,
                Puducherry - 11.                                 ... Appellant & Petitioners
                                                                        in all cases


                                                         -Vs-

                1. The Union Territory of Puducherry,
                   Represented by its Chief Secretary,
                   Secretariat, Puducherry.

                2. The Secretary,
                   Local Administration Department,
                   Government of Puducherry,
                   Puducherry.



https://www.mhc.tn.gov.in/judis
                                                         1/6
                                                                      W.A.No.194 of 2016 etc., batch

                3. The Commissioner-cum-Entertainment Officer,
                   Oulgarpet Municipality,
                   Puducherry - 5.                                  ... Respondents
                                                                 in W.A.No.194 of 2016

                1. The Union Territory of Puducherry,
                   Represented by its Chief Secretary,
                   Secretariat, Puducherry.

                2. The Secretary,
                   Local Administration Department,
                   Government of Puducherry,
                   Puducherry.

                3. The Revenue Officer-cum-Entertainment Tax Officer,
                   Oulgarpet Municipality,
                   Puducherry - 5.                                 ... Respondents
                                                               in W.P.No.11870 of 2016



                1. The Union Territory of Puducherry,
                   Represented by its Chief Secretary,
                   Secretariat, Puducherry.

                2. The Secretary,
                   Local Administration Department,
                   Government of Puducherry,
                   Puducherry.

                3. The Commissioner-cum-Entertainment Officer,
                   Oulgarpet Municipality,
                   Puducherry - 5.

                4. M.S.Ramesh                                       ... Respondents
                                                                 in W.P.No.31354 of 2016




https://www.mhc.tn.gov.in/judis
                                                         2/6
                                                                            W.A.No.194 of 2016 etc., batch

                1. The Union Territory of Puducherry,
                   Represented by its Chief Secretary,
                   Secretariat, Puducherry.

                2. The Secretary,
                   Local Administration Department,
                   Government of Puducherry,
                   Puducherry.

                3. The Revenue Officer-cum-Entertainment Tax Officer,
                   Oulgarpet Municipality,
                   Puducherry - 5.

                4. The Commissioner
                   Oulgarpet Municipality,
                   Puducherry - 5.

                5. The Committee,
                   Represented by its
                   Member-cum-Entertainment Tax Officer,
                   Oulgarpet Municipality,
                   Puducherry - 5.                                        ... Respondents
                                                                       in W.P.Nos.38521 of 2016
                                                                       and 191 & 5058 of 2017

                PRAYER in W.A.No.194 of 2016 : Appeal filed under Clause 15 of Letters
                Patent, to set aside the order in W.P.No.4671 of 2016 dated 16.02.2016.


                COMMON PRAYER in WRIT PETITIONS: Writ Petitions filed under
                Article 226 of Constitution of India praying for issuance of Certiorari, to call for
                the records of the third respondent herein in respective petitions in passing of
                the impugned order by the third respondent in his proceedings in
                No.1516/OM/Revenue/Ent-Tax/2015-16             dated    22.03.2016,      01.09.2016,
                24.10.2016, 26.12.2016 and 17.02.2017 respectively and quash the same

https://www.mhc.tn.gov.in/judis
                                                         3/6
                                                                              W.A.No.194 of 2016 etc., batch

                                  For Appellant
                                  & Petitioner      :     Mr.P.Dinesh Kumar
                                  in all cases

                                  For Respondents :       Mr.J.Kumaran
                                                          Addl. Govt. Pleader for R1 and R2
                                                          in all cases and R4 & R5 in
                                                          W.P.No.38521 of 2016 and 191 & 5058
                                                          of 2017

                                                          Mr.M.Gopi
                                                          for Mr.T.M.Naveen for R3 in all cases


                                              COMMON JUDGMENT

(Judgment of the Court was delivered by R.SURESH KUMAR, J.)

It is submitted that the writ appeal and writ petitions are of the year 2016

and 2017. It is also brought to our notice by the learned representing counsel

appearing for the appellant / writ petitioner that, the appellant / writ petitioner is

no more, i.e., Managing Director of the Theatre is no more, therefore, he could

not get any further instructions despite efforts have been taken in this regard.

2. Recording the said submission, the Writ Appeal as well as the Writ

Petitions are dismissed as abated with a liberty to the appellant / writ petitioner

to revive the same in case on behalf of the appellant / writ petitioner if any one

comes forward as a Partner or Managing Partner to restore these cases and to https://www.mhc.tn.gov.in/judis

W.A.No.194 of 2016 etc., batch

get along with the same in future. No costs. Consequently, connected

miscellaneous petitions are closed.

                                                              (R.S.K., J.)            (C.S.N., J.)
                                                                         23.10.2024
                NCC : Yes / No
                Index : Yes / No
                Speaking Order : Yes / No

                vji

                To
                1. The Chief Secretary,

The Union Territory of Puducherry, Secretariat, Puducherry.

2. The Secretary, Local Administration Department, Government of Puducherry, Puducherry.

3. The Commissioner-cum-Entertainment Officer, Oulgarpet Municipality, Puducherry - 5.

4. The Revenue Officer-cum-Entertainment Tax Officer, Oulgarpet Municipality, Puducherry - 5.

5. The Commissioner Oulgarpet Municipality, Puducherry - 5.

6. The Member-cum-Entertainment Tax Officer, The Committee, Oulgarpet Municipality, Puducherry - 5.

https://www.mhc.tn.gov.in/judis

W.A.No.194 of 2016 etc., batch

R.SURESH KUMAR, J.

and C.SARAVANAN, J.

vji

W.A.No.194 of 2016 and W.P.Nos.11870, 31534 & 38521 of 2016 and 191 & 5058 of 2017 and C.M.P.No.2921 of 2016 and W.M.P.Nos.10239, 10240, 27374 & 33005 of 2016 and W.M.P.Nos.182, 5341 & 5342 of 2017

23.10.2024

https://www.mhc.tn.gov.in/judis

 
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 

Publish Your Article

 

Campus Ambassador

 

Media Partner

 

Campus Buzz

 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2026

 

LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!

 
 

LatestLaws Partner Event : Smt. Nirmala Devi Bam Memorial International Moot Court Competition

 
 
Latestlaws Newsletter