M/S TAKSHILA SEAS AND RESORT PVT. LTD., SONAGOPALPUR, SAMPATCHAK, PATNA PARSA ROAD THROUGH ITS DIRECTOR SANJAY KUMAR CHOUDHARY, S/O SRI MAHENDRA CHOUDHARY RESIDENT OF 102 C Vs. STATE OF BIHAR THROUGH THE COMMISSIONER, COMMERCIAL TAXES, VIKAS BHAWAN, BAILEY ROAD, PATNA

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned counsel for the State.

(2.) The writ application has been filed for a direction upon the respondents to allow the petitioner, who claims to be part of the tourism industry under the Bihar Tourism Policy, 2009 to avail of the privilege granted by Bihar Government Gazette Notification No. 413 dated 10.08.2009 in the form of exemption from the liability of paying Entertainment Tax for seven years from the year of commencement of its operations of Water Amusement Park and not to impose any condition in the absence of any notified special order with respect to procedure for availing of the said privilege.

(3.) The petitioner is a private limited company registered under the Companies Act. It is the stand of the petitioner that the Government of Bihar through its aforesaid Gazette Notification dated 10.08.2009 invited different private companies for promotion of tourism in Bihar and of several privileges in that regard, which included the setting up of amusement parks apart from others. In the said notification the Government exempted as a special incentive under the said policy, the entertainment centers to be exempted from entertainment tax for seven years from the commencement of commercial operation. Pursuant to the Bihar Tourism Policy 2009, the petitioner through its own investment started water amusement park in Sonagopalpur, Sampatchak, Patna - Gaya road, Bihar. For the said purpose it took all the necessary clearances for starting the amusement park, which project was approved by the State Investment Promotion Board (SIPB) on 28.09.2011 with the sole condition of getting No Objection Certificate from the Urban Development Department, which condition was fulfilled by the petitioner. The SIPB is a Single Window Clearance Mechanism of the State Government set up, as empowered to do so, under the Bihar Single Window Clearance Act, 2006. The petitioner made investment of Rs. 6,38,12,959.25.00 out of which Rs. 4,01,00,000.00 was in the form of Bank loan. The clearance was granted to it subject to issue of the No Objection Certificate as stated above, included all allotments, consents, approvals, permissions, registrations, enrolments, licences and the like by any competent authority/authorities in connection with the setting up of an industrial unit in the State of Bihar and included all such clearances required till the industrial undertaking started commercial production.