DISH TV INDIA LIMITED Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) THE applicant/petitioner had challenged the levy of entertainment tax by the State, which was being realized under U.P. Entertainments and Setting Tax Act, 1979 (from hereinafter referred to as the Act). The writ petition of the petitioner was decided vide order dated 26th November, 2008 along with other writ petitions. The issue in those writ petitions was that the petitioners were providers of a Direct to Home Service (hereinafter referred to as DTH Serivice), which is done through a Satellite network and there is no provision for levy of entertainment tax from the petitioners under the Act and therefore the levy and the consequent recovery of entertainment tax from the petitioners has no authority of law. There were other grounds as well raised by the present petitioner and other petitioners in the said Bunch of writ petitions, all of which may not be a relevant discussion for our purposes.

(2.) WHAT is however, relevant is that those writ petitions were decided in favour of the petitioners by the judgment of a learned Single Judge dated 26th November, 2006, whereby it was held that since there is no provision under the U.P. Entertainments and Betting Tax Act, 1979 for levy and recovery of entertainment tax from the petitioners, who provide DTH service, hence such levy and recovery is bad in the eyes of law. In short, the writ petitions were allowed. A Special Appeal bearing Special Appeal No. 23 of 2009 filed by the State against the said judgment of the learned Single Judge was also dismissed.

(3.) A statement has also been made by the learned Advocate General of the State Mr. L.P. Naithani than an S.L.P. filed against the judgment of this Court before the Honble Apex Court has also been dismissed.