2013 (5) TMI 833

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..... the State respondents. It is submitted by learned counsel for the petitioner that the District Magistrate did not have the authority to withdraw the exemption of entertainment tax as the power of exemption vests only with the State Government under the proviso to Section 11 (3) of the UP Entertainment and Betting Tax Act 1979. The District Magistrate vide order dated 10.7.2009 had withdrawn .....

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..... gistrate has no jurisdiction to withdraw the exemption, at least in this court in the present writ petition. Faced with this situation, learned counsel for the petitioner wants to withdraw this writ petition with liberty to file a proper writ petition challenging the order of the District Magistrate. The prayer is accepted. The writ petition is dismissed as withdrawn with liberty to the p .....

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