- (1.) The Challenge 1. The Writ Petition No. 839 of 2004, M/s New Era Entertainment Network Ltd. & Ors. v. State of U. P. & Ors. filed on 18.6.2004 is directed against the order of the District Magistrate, Rs. Ghaziabad dated 11.6.2004 imposing entertainment tax on the sale of Direct to Home (DTH) equipment including set top boxes etc. , the subscription fees collected from the subscribers quantified at Rs. 4,04,39,628/- and penalty of Rs. 20,000/-, on the DTH services. The petitioners have also prayed for declaring that Section 2 (l) (iii) of the U. P. Entertainment and Betting Tax Act, 1979 as ultra vires and unconstitutional, and from making any assessment orders; creating any demand or coercive step in pursuance to the order dated 11.6.2004.
(2.) Writ Petition No. 1229 of 2007 has been filed by M/s Tata Sky Ltd. against the notices issued by the District Magistrate, Lucknow, dated 17.8.2007, to show cause as to why entertainment tax be not levied and realized on the sale and establishment of set top boxes, and the sale of recharge coupons for various channels including bouque of channels as well as the directions issued by the District Magistrate, Ghaziabad on 17.8.2007, directing the petitioner in pursuance to the interim orders passed by the High Court in Writ Petition No. 5309 (MB) of 2007 dated 2.8.2007, for depositing the entertainment tax, directing the petitioner to provide for the entire list of the subscribers in District Ghaziabad and the sale of recharge coupons. The District Magistrate has directed the petitioner to provide for the names of the authorised agency, who will be depositing the entertainment tax and will be providing the requisite information.
(3.) In Writ Petition Nos. 1231 of 2007; 1493 of 2007 and 429 of 2008, M/s Tata Sky Ltd. have challenged similar notices issued by the District Magistrates, Allahabad and Meerut.;