Court No. - 33 Case :- WRIT TAX No. - 1025 of 2010 Petitioner :- Yogendra Kumar Singh Respondent :- State Of U.P. & Others Petitioner Counsel :- M.N. Singh,Amol Ranjan Respondent Counsel :- C.S.C. Hon'ble Pankaj Mithal,J.
Challenge in this petition is to the order dated 10.2.09 and the appellate order
dated 17.2.2010 whereby Entertainment Tax for the period of July 2003 to
January 2009 has been assessed upon the petitioner on the basis of 4125 cable
connections as per survey conducted in the year 2003 wherein 4244 cable
connections were detected.
Submission of learned counsel for the petitioner is that the District Magistrate
vide order dated 25.1.06 had recorded that the survey work had not been
completed and therefore, as an interim measures assessment be made on the
basis of 1026 connections @ Rs.200/- per month. There is nothing on record
to show that the survey was completed and the final figure of cable
connections was settled. Moreover the number of connections keep varying
from time to time and therefore assessment in a uniform way is illegal.
Learned Standing counsel prays for and is allowed six weeks time to file
counter affidavit. Two weeks thereafter are allowed to the petitioner for filing
rejoinder affidavit.
List thereafter for admission/final disposal.
In view of the interim order operating during the pedency of appeal, the
operation of the impugned order dated 10.02.2009 and the appellate order
dated 23.6.2010 shall remain stayed until further orders of this court
provided the petitioner furnishes security other than cash and bank guarantee
of the disputed amount of tax within a period of one month.
Order Date :- 21.7.2010
piyush