- (1.) Leave granted.
(2.) The appellant - Assessee is an Event Organizer who had arranged a live musical concert in the Sardar Patel Stadium, Navrangpura, Ahmedabad on 23rd December, 2016. Entertainment tax under Section 3 of the Gujarat Entertainments Tax Act, 1977 (for short "the Act") on the gate receipts of the musical program has been levied which was questioned by the appellant before the High Court. The High Court having answered the question in the negative i.e. against the appellant - Assessee the present appeal has been filed.
(3.) We have heard the learned counsels for the parties.;