RAVI PRAKASH AGARWAL Vs. STATE OF U P

JUDGEMENT

(1.) Present writ petition under Article 226 of the Constitution of India is for quashing of order of State Government (Appellate Authority) dated 21.06.2002, by which appeal filed by the petitioner under Section 12 of U.P. Entertainment and Betting Tax Act (hereinafter referred to as "Act") has been rejected.

(2.) Petitioner was running a cinema hall and had charged a sum of Rs. 5,55,178/- towards the maintenance charges in the financial year 1997-98 from the cineviewers and admittedly, out of the aforesaid amount only a sum of Rs. 3,46,572 81p. had been shown to have been incurred in the maintenance and the balance amount of Rs. 2,08,605.19p. remained unused. District Magistrate, Varanasi in its order dated 29.03.2000 also held that a sum of Rs. 1,05,950.80p. which was shown incurred for diesel, mobil oil, security guard and cinema carbon were not the expenses for maintenance of cinema hall and accordingly, petitioner was directed to deposit a sum of Rs. 3,14,555.99p. Against the order of District Magistrate, Varanasi, appeal was filed before the State Government rejected by the impugned order. State Government rejected the appeal relying upon the decision of this Court in Writ Petition No. 1187 of 1993 in the case of Sarju Chitra Mandir, Ballia and Anr. v. Commissioner of Entertainment Tax Lucknow and Ors. It has also been held that in view of the decision of Allahabad High Court earlier Government Orders dated 30.07.2001 and 20.03.2001 have been cancelled.

(3.) Heard Sri Govind Krishna, learned counsel for the petitioner and Sri U.K. Pandey learned Standing Counsel.