1984 (2) TMI 241

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....he first respondent. 2. On 16th August 1978 the petitioners applied for the import of eight foreign feature films. They declared that "the goods for the allotment of which this application has been made are meant for use in our own establishment at the above mentioned address for the distribution". They further declared that "if the goods are allocated to us, the same shall be utilised only in our factory/premises/establishments for the distribution/screening as indicated above ......" On 26th September 1978 the first respondent informed the petitioners that it could only import films for distribution by itself and not for distribution by others. The petitioners then approached the 2nd respondent. He, on 5th December, 1978, advised the p....

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.... petitioners the exhibition of films imported by the first respondent for distribution. On 16th December 1983, the first respondent addressed a letter to the petitioners' attorneys and informed them that it was observed upon the letter of the petitioners' attorneys dated 23rd November 1983 that the petitioners did not have a theatre of their own and that they had not produced any evidence in support of their contention that they were in a position to exhibit feature films in cinema houses hired to them. Since no evidence was forthcoming and upon the basis of the statements of the petitioners themselves, their application was rejected. An amendment to the petition challenges this rejection. 5. "Actual User" is defined by para 5 of the Imp....

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....lf engaged in any profession or calling and has been assessed to Income-tax as such; or (d) any laboratory, scientific or research and development institution, university or other educational institution, hospital or any other commercial establishment not included in (a) above; or (e) any local authority." 7. It was contended by Mr. Patel, learned advocate for the petitioners, that an actual user included a commercial establishment which was registered under the applicable local law and which carried on any business, trade or profession. The petitioners were registered under the Bombay Shops and Establishments Act. They carried on the business of distribution and exhibition of feature films. They were not a shop, factory, residenti....