HUKUM SINGH Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) These three writ petitions are filed by petitioners who fall in different categories. Sri G. C. Bhattacharya, learned counsel for the petitioners made common arguments and, therefore, it is convenient to dispose of the three writ petitions by a common order.

(2.) Writ Petition No. 672/96 is filed by the Secretary, Recreation Centre of National Thermal Power Corporation, Singrauli (briefly, the NTPC), writ petition No. 637/96 is filed by three Cable T. V. Net work operators and the last writ petition being the writ petition No. 647/96 is filed by a subscriber.

(3.) In all these writ petitions, the petitioners have, inter alia, sought quashing of assessment orders, made under Section 12 sub-section (1) of the U.P. Entertainment and betting Tax Act, 1979 (briefly, the Act) which are appealable under sub-section (2) of Section 12 of the Act and of the impugned G. O. dated 12-4-1989 notifying the rates of tax.