{"id":262717,"date":"2010-08-04T00:00:00","date_gmt":"2010-08-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vikky-vs-state-of-u-p-ors-on-4-august-2010"},"modified":"2019-04-01T18:56:42","modified_gmt":"2019-04-01T13:26:42","slug":"vikky-vs-state-of-u-p-ors-on-4-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vikky-vs-state-of-u-p-ors-on-4-august-2010","title":{"rendered":"Vikky vs State Of U.P. &amp; Ors. on 4 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Vikky vs State Of U.P. &amp; Ors. on 4 August, 2010<\/div>\n<pre id=\"pre_1\">Court No. - 33\n\nCase :- WRIT TAX No. - 1061 of 2010\n\nPetitioner :- Vikky\nRespondent :- State Of U.P. &amp; Ors.\nPetitioner Counsel :- Amol Ranjan,M.N. Singh\nRespondent Counsel :- C.S.C.\n\nHon'ble Pankaj Mithal,J.\n<\/pre>\n<p id=\"p_1\">Petitioner is a cable operator.\n<\/p>\n<p id=\"p_1\">The order of assessment was passed against him on 29.6.2009 under Section<br \/>\n12 of the Entertainment Tax Act, 1979 determining the entertainment tax of<br \/>\nRs. 9,270\/- for the month of May 2009 and imposing penalty of Rs. 20,000\/-.<br \/>\nThe aforesaid order was challenged in appeal which was dismissed vide order<br \/>\ndated 25th June 2010 by the Special Secretary, Sansthagat Vitta Kar Evam<br \/>\nNibandhan respondent no. 2.\n<\/p>\n<p id=\"p_2\">The aforesaid two orders have been challenged by the petitioner in the present<br \/>\nwrit petition.\n<\/p>\n<p id=\"p_3\">The first argument of the learned counsel for the petitioner is that assessment<br \/>\norder was passed without affording reasonable opportunity of hearing to the<br \/>\npetitioner and as such can not be sustained.\n<\/p>\n<p id=\"p_4\">On the basis of the survey a show cause notice was issued to the petitioner<br \/>\nand the petitioner in response to the same has asked for the list of customers<br \/>\nwhich was duly supplied and the petitioner was given time to file objections<br \/>\nby 29.6.2009. However, the petitioner failed to file any reply and the<br \/>\nassessment order was passed. The order categorically states that no reply was<br \/>\nfiled by the petitioner within time provided.\n<\/p>\n<p id=\"p_5\">In this view of the matter, it can not be said that the petitioner was not<br \/>\nafforded any opportunity before passing the assessment order. Actually, the<br \/>\npetitioner failed to avail the opportunity given.\n<\/p>\n<p id=\"p_6\">Learned counsel for the petitioner next argued that the imposition of penalty<br \/>\nis arbitrary for which no reasons have been assigned.\n<\/p>\n<p id=\"p_7\">A perusal of the order do indicates that for imposing penalty no reason has<br \/>\nbeen recorded. Authorities have not even recorded that there was any attempt<br \/>\non part of the petitioner to evade payment of tax. In this view of the matter,<br \/>\nthe order of penalty can not be sustained. The appellate authority has also not<br \/>\napplied his mind to the above aspect.\n<\/p>\n<p id=\"p_8\">Accordingly, petition is partly allowed. The order imposing penalty is<br \/>\nquashed and that with regard to levy of entertainment tax is maintained. The<br \/>\norder of assessment dated 29.6.2009 stands modified to the above extent.\n<\/p>\n<p id=\"p_9\">However, with regard to number of cable connections operating as the order is<br \/>\nex-parte it would be open to the petitioner to dispute the same for the future<br \/>\n periods on merits and the finding recorded in the impugned order would not<br \/>\ncome in the way of the petitioner.\n<\/p>\n<p id=\"p_10\">Petition stands partly allowed as aforesaid.\n<\/p>\n<p id=\"p_11\">Order Date :- 4.8.2010<br \/>\npiyush\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Vikky vs State Of U.P. &amp; Ors. on 4 August, 2010 Court No. &#8211; 33 Case :- WRIT TAX No. &#8211; 1061 of 2010 Petitioner :- Vikky Respondent :- State Of U.P. &amp; Ors. Petitioner Counsel :- Amol Ranjan,M.N. Singh Respondent Counsel :- C.S.C. Hon&#8217;ble Pankaj Mithal,J. Petitioner is a cable operator. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-262717","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vikky vs State Of U.P. &amp; Ors. on 4 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/vikky-vs-state-of-u-p-ors-on-4-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vikky vs State Of U.P. &amp; 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