https://www.taxtmi.com/caselaws?id=163690 Where a statute permits reduction of cinema seating capacity subject to prior approval of a superior authority, the initial request must be made to the licensing authority that granted the licence and fixed the capacity. The superior authority's approval operates at a later stage if the licensing authority is otherwise inclined to allow the reduction. Earlier enhancement of seating capacity at the licensee's request does not create a statutory bar to a later reduction application, and anticipated loss of revenue is not, by itself, a valid ground to refuse the statutory remedy. The rejection was set aside and the matter remitted for fresh consideration by the licensing authority. en-us Mon, 17 May 2004 00:00:00 +0530 Mon, 07 Apr 2014 16:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163690 Where a statute permits reduction of cinema seating capacity subject to prior approval of a superior authority, the initial request must be made to the licensing authority that granted the licence and fixed the capacity. The superior authority's approval operates at a later stage if the licensing authority is otherwise inclined to allow the reduction. Earlier enhancement of seating capacity at the licensee's request does not create a statutory bar to a later reduction application, and anticipated loss of revenue is not, by itself, a valid ground to refuse the statutory remedy. The rejection was set aside and the matter remitted for fresh consideration by the licensing authority. Case-Laws VAT and Sales Tax Mon, 17 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163690