DEN KASHI CABLE NETWORK PRIVATE LTD VARANASI THRU Vs. STATE OF U P THROU SECY MINISTRY OF FINANCE & REVE

JUDGEMENT

(1.) The petitioner is a company incorporated under the Company Act, 1956 and is providing Multi System Operator (MSO) services by entering into agreement with cable operators.

(2.) Aggrieved by the Commissioner Entertainment Tax circular dated 03.04.2012 with regard to additional fee under Rule 17 (2) of U.P. Cinema (Regulation of Exhibition by means of video) Rules, 1988 (hereinafter referred to as the, Rules 1988) has also the amendments made in U.P Cinema (Regulation) Act, 1955 by U.P. Cinema (Regulation) (Amendment) Act, 2009.

(3.) This writ petition has been filed seeking following reliefs:-