J. N. BHATT, J. ( 1 ) IN this petition, the challenge is against the order passed by respondent-authority directing the petitioner to pay Entertainment Tax wrongly recovered from the Cinema owners. ( 2 ) THE petitioner is a Manager of a cinema house in city of Ahmedabad known as Natraj Cinema. The petitioner was served with a show cause notice dated 7th January 1982 by the concerned Mamlatdar, Entertainment Tax for the District of Ahmedabad calling upon the petitioner to show cause as to why the action should not be taken under Sec. 30 of "the Gujarat Entertainment Tax Act ,1977 (Act) for the recovery of an amount of Rs. 1,01,467-68 ps. on the ground that there was a violation of the condition of the Government Notification dt. 1st november 1980 while giving an exemption from payment of Entertainment Tax to Hindi Film "bin Maa Ke Bachchey. The reply dated 10th February 1982 was filed by the petitioner alongwith the copy of memorandum of the Exhibitors association submitted to the Government on 2nd February 1982. Thereafter the mamlatdar passed an order under Sec. 30 of the Act directing the petitioner to pay an amount of Rs. 1,01,467-68 ps. within 10 days from the date of the order which was passed on 5th March 1982. ( 3 ) THE petitioner challenged the said order of Mamlatdar by filing an appeal under the Act. The appeal was heard and decided by the Appeallate Authority, i. e. , collector of Ahmedabad District on 23rd August 1982. The appeal was partly allowed. The impugned order passed by the Mamlatdar was modified. The petitioner was directed to pay within 10 days an amount of Entertainment Tax being difference between the rates of Entertainment Tax on admission fees collected by the petitioner and rates which were leviable under the aforesaid Government Notification, instead the direction to pay an amount of Rs. 1,01,467-68 ps. ( 4 ) BEING aggrieved by the order of the Collector passed in Appeal No. 78 of 1982, the petitioner has come before this Court challenging its legality and validity by invoking provisions of Art. 226 of the Constitution of India. ( 5 ) LEARNED Advocate Mr. Desai for the petitioner has contended that the impugned order passed by the Collector is illegal, unjust and unauthorised. This submission is countenanced by the learned Assistant Government Pleader appearing for respondent-authority. ( 5 ) LEARNED Advocate Mr. Desai for the petitioner has contended that the impugned order passed by the Collector is illegal, unjust and unauthorised. This submission is countenanced by the learned Assistant Government Pleader appearing for respondent-authority. ( 6 ) THE petitioner had exhibited or screened Hindi Film bin Maa Ke Bachchey at Natraj Cinema between the period from January 23, 1981 to March 26, 1981, availing the benefit arising out of the Goverment Notification dt. 1st November 1980. The said notification was issued by the Government of Gujarat in exercise of powers conferred by clause (2) of sub-sec. (i) of Sec. 29 of the Act exempting Hindi film Bin Maa Ke Bachchey from payment of Entertainment Tax for a period of six months on and with effect from 5th December, 1980 subject to the conditions specified in the Schedule. The petitioner, inter alia, contended that he did not know about the said notification till Hindi film bin Maa Ke Bachchey" was exhibited in natraj Theatre and exhibition was completed. The said film was exhibited in Natraj theatre by the petitioner from January 23, 1981 to March 26, 1981. ( 7 ) ONE of the conditions specified in the Schedule to the said notification provided that the rates of admission prevailing as on 1st April 1980 excluding the amount of the tax shall not be increased and that the rates of admission shall be reduced by the amount of the exemption given. The petitioner was charging rates for admission higher than the rates prevalent on 1st April 1980 in terms of first condition in the Schedule of the said notification. During that period, the said movie has already been exhibited. The rates for admission charged by the petitioner and the rates leviable pursuant to the Condition No. 1 in the Schedule of the said notification and the rates of Entertainment Tax, at the relevant time could be highlighted in following Tabular Form. During that period, the said movie has already been exhibited. The rates for admission charged by the petitioner and the rates leviable pursuant to the Condition No. 1 in the Schedule of the said notification and the rates of Entertainment Tax, at the relevant time could be highlighted in following Tabular Form. The petitioner exhibited said Hindi movie bin maa Ke Bachchey" which was exempted from payment of Entertainment Tax during the period from January 23, 1981 to March 26, 1981 :- class Rate for Entertainment Rate of Rate of ticket for Tax ticket as ticket admission per condition charged ( 21 ) IN view of the facts and circumstances and evidence on record and having regarding to the relevant provisions of law, this petition is without any substance and is required to be dismissed. It is accordingly dismissed, however with no order as to costs in the circumstances of the case. Rule is discharged. .