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TMI Blog2016 (12) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... t tax - petition dismissed. - Writ Tax No. 829 of 2016 - - - Dated:- 17-12-2016 - Hon'ble Surya Prakash Kesarwani, J. For the Petitioner : Manu Saxena For the Respondent : C.S.C. ORDER Heard Sri Manu Saxena, learned counsel for the petitioners and Sri Yatindra, learned standing counsel for the respondents. This writ petition has been filed challenging the order dated 24.12.2015 passed by the District Magistrate, Meerut under Section 12(1) of the U.P. Entertainment and Betting Tax Act, 1979 (hereinafter referred to as 'the Act'), the appellate order dated 24.10.2016 passed by the Commissioner, Meerut Division, Meerut in Appeal No.1 of 2015-16 and the consequential order of recovery dated 25.11.2016 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,000/-. Aggrieved with this order, the petitioners filed a Writ Petition No.624 of 2013, which was allowed by order dated 27.10.2014. The orders impugned therein were quashed. It was provided that this order shall not preclude the respondent competent authority from passing a fresh order in accordance with law in the light of observations made. It appears that another Writ Petition No.1053 of 2012 was filed by the petitioners challenging an order dated 09.07.2012 passed by the Commissioner, Meerut Division, Meerut. This writ petition was dismissed as infructuous by order dated 03.12.2014 in view of the decision in Writ Tax No.624 of 2013 and the order of the Divisional Commissioner, Meerut Division, Meerut dated 25.04.2013 passed in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He recorded a finding that the petitioners failed to lead any evidence on the basis of which assessment order may be interfered. Consequently, he dismissed the appeal. Thereafter, consequential notice dated 25.11.2016 was issued by the Assistant Entertainment Tax, Meerut Division, Meerut requiring the petitioners to deposit the arrears of tax amounting to ₹ 6,90,646/- otherwise the amount shall be recovered under Section 34 of the Act as arrears of land revenue. Aggrieved with the aforesaid assessment order passed by the District Magistrate dated 24.12.2015, the appellate order passed by the Divisional Commissioner dated 24.10.2016 and recovery notice date 25.11.2016 issued by the Assistant Commissioner of Entertainment Tax Meerut, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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