VAKIL SINGH PATEL Vs. STATE OF U P

JUDGEMENT

(1.) This writ petition has been filed against the impugned order dated 16.1.2003 by which an entertainment tax has been assessed to the tune of Rs. 6,000 and a penalty of Rs. 10,000 has been imposed for evading the tax.

(2.) Facts and circumstances giving rise to this case are that the District Entertainment Tax Officer had raided the premises of the petitioner on 30.10.2002, along with its team and he found that a video film was being exhibited for public at large after issuing tickets without having any valid licence under the statutory provisions. The tickets issued by the petitioner to the cinema goers had been seized from the said persons by the raiding party and their signatures were also taken. A case was registered against him. He was issued a show cause notice by the registered post on 7.11.2002, to show cause, but he did not submit any reply, nor he appeared before it. Under Section 12 of the U. P. Entertainment and Betting Tax Act, 1979, inquiry was initiated against him and the impugned order was passed. Direction was also issued to prosecute the petitioner for violation of the provisions of Section 8 of the U. P. Cinema Regulation Adhiniyam, 1955. Hence this petition.

(3.) Learned standing counsel has raised preliminary objection that the impugned order had been passed on 16.1.2003, and it has been challenged after expiry of more than 1 year. No explanation has been furnished, for the delay. The order impugned is appellable. Writ petition has been filed without exhausting the statutory remedy of appeal, hence the petition is liable to be dismissed.