USHA BRECO LIMITED; K P PANDEY Vs. STATE OF U P ; COMMISSIONER OF ENTERTAINMENT TAX; DISTRICT ENTERTAIMENT TAX OFFICER

JUDGEMENT

(1.) Since similar controversy is involved in the above noted three writ petitions, therefore, all the writ petitions were heard together and are being decided by this common judgment.

(2.) In Writ Petition No. 1031(M/S) 2007, the petitioner has sought a writ in nature of certiorari for quashing the letter dated 17 th February, 1997, Annexure No. IV to the writ petition, by which the District Entertainment Tax Officer, Office of District Magistrate Entertainment Tax Section, Haridwar has directed the petitioner to pay entertainment tax @ 30% of the passenger fare charged by the petitioner Usha Breco Limited.

(3.) In Writ Petition No. 1032 (M/S) of 2007, the petitioner has sought a writ in the nature of certiorari for quashing the Officer Order dated 28-2-1997, Annexure No. I to the writ petition, by which the Commissioner of Entertainment Tax, U.P. Lucknow, has directed the petitioner to pay entertainment tax.