GWALIOR VYAPAR MELA PRADHIKARAN Vs. STATE OF MP

JUDGEMENT

(1.) SINCE the facts involved in both writ petitions are same, therefore, they are being heard together and disposed of by this common order.

(2.) THE grievance of the petitioner in both writ petitions is that the petitioner is not liable to pay tax in accordance with provisions of Madhya Pradesh Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011 (No.11 of 2011) hereinafter referred to as " the Act of 2011'']. A show cause notice was issued to the petitioner vide Annexure P/1 to produce the documents and accounts for deciding the liability of the petitioner to pay tax under Section 4 (1) of the Act of 2011.

(3.) LEARNED counsel appearing on behalf of the petitioner in both the writ petitions, has contended that the petitioner is not liable to pay tax in accordance with provisions of Act of 2011. In support of his contentions, learned counsel relied on the judgment of Division Bench of this Court passed in the case of Gwalior Trade Fair Authority Vs. Union of India and Others; 2012 (1) MPHT 473 (DB).