SHAHAR MAY ABTAK NEWS CHANNEL,AMBEDKAR NAGAR & ANR Vs. STATE OF U P THRU SECY ENTERTAINEMNT TAX & OTHERS

JUDGEMENT

(1.) Petitioner has sought following reliefs:-

(2.) The Circular dated 30.04.2004 issued by Commissioner of Entertainment Tax, U.P basically has been challenged on the ground that petitioner is a registered Firm, telecast news in District- Ambedkar Nagar with the help of cable operators and petitioner no.2 is proprietor of M/S Shahar May Abtak News Channel, not covered by the definition of "exhibition by means of video" contained in Section-2(aa) of U.P. Cinema (Regulation) Act, 1955 and even otherwise provisions made by U.P legislature are inconsistent with the Parliamentary enactments amending Cable Television Network Regulation Act, 1955.

(3.) This issue has already been considered by this Court vide judgment of date passed in Misc. Bench No. 6837 of 2014 M/S Sea T.V.Network Ltd. Thru. Its M/D Pankaj Jain Vs State of U.P wherein this Court has relied and followed earlier Division Bench Judgment in All India Local Television Channel Owners Welfare Trust & Another Vs State of U.P and Others, 2013 5 ADJ 138 and the judgment reads as under:-