Court No. - 37 Case :- WRIT TAX No. - 87 of 2010 Petitioner :- Ratan Lal Puddar Respondent :- State Of U.P. And Others Petitioner Counsel :- V.B. Khare,A.K. Shukla Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon’ble Mrs. Jayashree Tiwari,J.
Heard Sri V.B.Khare, learned counsel for the petitioner and Sri A.C. Tripathi,
learned Standing Counsel.
Learned counsel for the petitioner submitted that against the order of District
Magistrate raising the demand towards entertainment tax, the petitioner has
filed the appeal along with the stay application before the State Government
on 07.10.2009 and since then the appeal and the stay application are pending
disposal. However, meanwhile, the recovery proceeding has been initiated.
Sri A.C.Tripathi, learned Standing Counsel states that in view of section 12
(3) of the U.P. Entertainment and Betting Tax Act, the appeal can be
entertained only on the deposit of atleast one third of the disputed amount
assessed under the Act. Therefore, the petitioner may be permitted to deposit
one third of the disputed amount of tax along with undisputed tax.
In view of the aforesaid facts and circumstances, we dispose of the writ
petition directing the State Government to decide the appeal filed by the
petitioner on 07.10.2009 within a period of six weeks form the date of
presentation of the certified copy of the order after giving opportunity of
hearing to the petitioner in accordance to law, provided the petitioner deposits
one third of the disputed amount of tax along with undisputed tax. The
petitioner undertakes to file the certified copy of the order within a period of
two weeks.
For a period of eight weeks or till the disposal of the appeal, whichever is
earlier, the recovery proceeding initiated against the petitioner, shall remain
stayed provided the petitioner deposits one third of the disputed amount of tax
along with the undisputed amount of tax.
Order Date :- 25.1.2010
R./