Court No. - 4 Case :- WRIT TAX No. - 2421 of 2009 Petitioner :- Manish Pal Respondent :- State Of U.P. & Others Petitioner Counsel :- Vivek Prakash Mishra Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon’ble Bala Krishna Narayana,J.
It appears that the petitioner is a cable operator and liable for the
entertainment tax. It appears that on the basis of the sample survey made by
the respondents, the petitioner has been issued show cause notice, which is
being challenged in the present writ petition. The case of the petitioner is that
the sample survey made by the authority concerned is not legally justified.
Sri S.P. Kesarwani, learned Standing Counsel states that in pursuance of the
show cause notice, the assessment order has already been passed and against
the said order, the petitioner has an alternative remedy by way of appeal under
section 12 (2) of Uttar Pradesh Entertainment And Betting Tax Act, 1979.
In view of the above, there is no reason to interfere in the matter. The writ
petition is accordingly dismissed on the ground of alternative remedy.
Order Date :- 4.1.2010
R./