AMIT KUMAR Vs. STATE OF U P

JUDGEMENT

(1.) Leave granted.

(2.) This appeal by way of Special Leave involves the question as to whether entertainment tax was payable by the appellant in respect of a fashion show held at Gorakhpur in Uttar Pradesh on 9th July, 2000 at St. Andrews Inter College for the selection of "Mr. Gorakhpur" and "Miss Gorakhpur".

(3.) As it would appear from the materials on record, the appellant was found to be the organiser of the aforesaid fashion show which had been held without the permission of the District Magistrate. On the basis of enquiry, it was found that entertainment tax had not been paid for performing the aforesaid fashion show and accordingly a show cause notice was issued to the appellant which was replied to by the appellant. Not being satisfied with the explanation given, the District Magistrate assessed a sum of Rs.43,270.00 by way of entertainment tax for the programme and a further sum of Rs.20,000.00 by way of penalty which was imposed upon the Cambridge Intertia Group under whose banner the appellant is said to have arranged the fashion show.