KRISHNA CHITRA MANDIR Vs. STATE OF U.P.

JUDGEMENT

(1.) HAVING heard learned counsel for the petitioner and the learned Standing Counsel we are disposing of this petition finally at the stage of admission. The parties have exchanged their affidavits. The petitioner is aggrieved by the order dated 3(sic) th March, 1990 passed by the District Magistrate declining to consider the petitioner's application for payment of entertainment tax on compounded basis as contemplated by Section 3 of the U.P. Entertainment and Betting Tax Act 1979. The ground stated for not entertaining the petitioners' application by the District Magistrate in the impugned order is that the scheme relying on which the petitioner was claiming the right to exercise the option contemplated under the above provision has lapsed on 31st March, 1990. He should, therefore, continue to pay entertainment tax at the rates prescribed for the subsequent period.

(2.) IN the counter -affidavit the stand taken is that the scheme has undergone a change in view of the U.P. Entertainments and Betting Tax (Amendment) Act, 1990 with effect from 7th of July, 1990 and consequently the petitioners' application was rightly disposed of by the District Magistrate.