Court No. - 32 Case :- WRIT TAX No. - 947 of 2010 Petitioner :- Vishal Talkies Station Road Pilibhit Respondent :- State Of U.P. & Ors. Petitioner Counsel :- T.S. Dabas Respondent Counsel :- C.S.C. Hon'ble R.K. Agrawal,J.
Hon’ble Bharati Sapru,J.
Admittedly, the petitioner had realised an amount of Rs. 3/- per ticket
from the cinema goers under the nomenclature ‘Maintenance
Charges’. When cinema theatre owners have not been authorised to
recover such amount towards maintenance, the liability for
entertainment tax is, therefore, on the said amount. A sum of Rs.
82,269/- has been realised under the Entertainment and Betting Tax
Act, out of which Rs. 22,213/- has already been deposited. Notice for
payment of Rs. 60,056/- has been issued.
Prima facie, the amount collected under the aforesaid account formed
part of payment towards admission and was subject to entertainment
tax. As stated in paragraph 20 of the writ petition entertainment tax is
60%. Therefore, the petitioner is liable to deposit at least 60% of Rs.
82,269/- which would come to Rs. 49,200/- approximately. The
petitioner has already deposited a sum of Rs. 22,000/- Therefore, it is
directed to deposit the balance amount of Rs. 49,200/- within two
weeks and, upon such deposit the further proceedings pursuant to the
notice dated 3.3.2010 shall remain stayed.
In the event of default, the interim order shall stand automatically
discharged and the respondents will be at liberty to proceed in
accordance with law.
Standing counsel may file a counter affidavit within four weeks.
Rejoinder affidavit may be filed within two weeks. List thereafter.
Order Date :- 1.7.2010
AM/-