2010 (12) TMI 1086

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..... approached the petitioner for shooting a part of a feature film in his cinema hall. The petitioner sent an application before the District Magistrate, Gorakhpur/Licensing Authority informing that no shows of the film would be held on May 25, 2005 as the film was to be shot in the hall. No reply of the aforesaid application was received by the petitioner from the District Magistrate, Gorakhpur. .....

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..... e Director of film Bhandu issued a policy decision of 2001 requiring the authorities to provide all facilities for promotion of shooting the films in U.P. Subsequently, he also sent a letter dated July 22, 2003 requesting the District Magistrate to provide facilities for shooting films in U.P. The counsel for the petitioner submitted that: The petitioner had permitted the shooting of the fi .....

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..... failed to prepare or to submit true and full returns; or used or possesses duplicate tickets; or fraudulently evaded or attempted to evade, the payment of tax due in any manner. A reading of section 12 indicates that the order under section 12 of the Act can be passed provided that any entertainment was held and the proprietor was concealing entertainment tax by providing incorr .....

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