DINESH CHIMWAL Vs. STATE OF UTTARAKHAND AND ORS.

JUDGEMENT

(1.) FEELING aggrieved by the order dated 07.04.2012, passed by Addl. District Magistrate, Nainital, Annexure No. 2 to the Writ Petition, whereby petitioner was asked to pay Rs. 7,500/ - towards the entertainment tax and penalty of Rs. 10,000/ -. Petitioner has approached this Court by way of present writ petition. Brief facts of the present case, inter alia, are that vide Government Order dated 28 -3 -2003, Annexure No. 3 to the Writ Petition, the Government of Uttarakhand was pleased to issue certain guidelines for holding aero sports -adventure sports within the State of Uttarakhand, directing all the District Magistrates, how to permit aero sports -adventure sports within their respective jurisdiction. Petitioner undertook training programme of test flight/paragliding from October, 2011 to December, 2011 in Mukteshwar, District Nainital.

(2.) PETITIONER charged Rs. 2,500/ - from the sportsman/person who has undergone paragliding training programme per flight. Learned Addl. District Magistrate was pleased to impose entertainment tax @ Rs. 500/ - per flight for total 15 flights of Rs. 7,500/ - and further was pleased to impose penalty of Rs. 10,000/ - against the petitioner.

(3.) "Entertainment" is defined under Section 2(g) of the U.P. Entertainments and Betting Tax Act, 1979, which reads as under: -