O.P. SHARMA Vs. STATE OF U.P.

JUDGEMENT

(1.) The petitioner Shri O.P Sharma who is Magician has by means of the present writ petition challenged the orders dated 28.1.2011 and 29.1.2011 whereby the District Magistrate, Gorakhpur has directed the petitioner to pay a sum of Rs.2,71,800.00 towards Entertainment Tax and Rs.20,000/-, as penalty.

(2.) The petitioner applied for and was granted permission subject to certain conditions to perform magic shows for a period 6.1.2011 to 28.2.2011 from 9.00 AM to 9.00 PM at 'Shree Talkies, Mohaddipur without payment of any entertainment tax. Armed with the aforesaid permission, the petitoner started giving his performance of magic show at Shree Talkies, Mohaddipur. The further allegation is that there was some dispute between the petitioner and the District officials with regard to issuance of free passes to the viewers. Resultantly, the District Magistrate issued a notice dated 22.1.2011 with the allegations that the petitioner is carrying on dance shows instead of showing magic to the public and was required to show cause as to why the Entertainment Tax under the provision of U.P.Entertainment & Betting Tax Act 1979, may not be levied.

(3.) The cause was shown which was not found satisfactory by the District Magistrate who ultimately passed the impugned order demanding the payment of Entertainment Tax and also levied the penalty. Feeling aggrieved, the present petition has been filed. A counter affidavit which is a short document has been filed by the respondents through Shri Mahendra Singh, Assistant Entertainment Commissioner.