DEENA NATH GUPTA Vs. COMMISSIONER OF ENTERTAINMENT TAX

JUDGEMENT

(1.) HEARD the learned Counsel for the Petitioners and the learned standing counsel. As no factual controversy is involved, this petition is being disposed of without counties affidavit with the consent of the learned Counsel for the parties.

(2.) A notice dated May 5, 1995 calling upon the Petitioners to show cause as to why action be not taken against them Under Section 12 and Sub -section (1) of Section 15 of the U.P. Entertainment and Betting Tax Act, 1979 (hereinafter referred to as the Act'). By the same order, an interim order suspending their license during the pendency of the enquiry has also been passed. Being aggrieved, the Petitioners have filed this writ petition.

(3.) AS regards that part of the order whereby an interim order suspending the license has been passed, there is no dispute that the authority has the power to pass such an order under the proviso to Sub -section (2) of Section 15 of the Act. The said Sub -section (2) and its proviso is as under: