2013 (5) TMI 833 - HC - Indian Laws

Summary

Issues involved: Jurisdiction of District Magistrate to withdraw exemption of entertainment tax u/s 11(3) of UP Entertainment and Betting Tax Act 1979, remedy available to petitioner against orders passed by District Magistrate and State Government, review application dated 15.10.2002.

Jurisdiction of District Magistrate to withdraw exemption: The petitioner contended that the District Magistrate lacked authority to withdraw the exemption of entertainment tax as per the proviso to Section 11(3) of the UP Entertainment and Betting Tax Act 1979. The District Magistrate had issued an order on 10.7.2009 withdrawing the exemption and directing the petitioner to deposit the tax and penalties. The State Government rejected the petitioner's representation against these orders, stating that the appropriate remedy was to file an appeal u/s 12(2) of the Act 1979. The petitioner did not challenge the District Magistrate's order in appeal or in the present writ petition, leading to the withdrawal of the petition with liberty to file a fresh one challenging the District Magistrate's order.

Remedy available to petitioner: The State Government rejected the petitioner's representation against the orders passed by the District Magistrate, directing the petitioner to file an appeal u/s 12(2) of the Act 1979. The petitioner did not pursue this remedy, leading to the withdrawal of the writ petition with liberty to file a fresh one challenging the District Magistrate's order.

Review application dated 15.10.2002: The petitioner had filed a review application dated 15.10.2002, seeking a direction for its decision by respondent no. 1. However, the petitioner did not challenge the District Magistrate's order in appeal or in the present writ petition, resulting in the withdrawal of the petition with liberty to file a fresh one challenging the District Magistrate's order.