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TMI Blog2010 (12) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the U.P. Cinema Regulation Act, 1955 ( the Act ). For the assessment year 1989-90, the petitioner had obtained the scheme of compound payment of tax under rule 24A of the U.P. Entertainment and Betting Tax Rules, 1981 ( the Rules ). Under the Scheme, he was required to pay tax at the rate of 18 per cent of the gross collection capacity of the hall. In the assessment year 1990-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued the writ petition was dismissed as infructuous on July 5, 2000 on the ground that the Government had done away with the reduced rate system. Subsequently, the District Magistrate calculated the entertainment tax payable by the petitioner in pursuance of the notification dated 26th of March, 1991 at the rate of 22 per cent and directed the petitioner to pay the differential amount amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was the Writ Petition No. 4124 (M/B) of 1993: Kisan Lal v. State of U.P. In this writ petition the notification charging the tax on enhanced rate from the petitioner with effect from April 1, 1990 was held to be bad. Though the other notification dated March 27, 1991 enforcing the revised rate with effect from April 1, 1991 has been held to be valid. This judgment was considered by a Divisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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