- (1.) Through the instant writ petition under Article 226 of the Constitution of India, the petitioner challenges the order dated 23.9.2010 passed by the District Magistrate, Raibareli, whereby petitioner was directed to pay Rs.39,400 towards delayed payment of entertainment tax from 2004-2005 to 2008-2009.
(2.) To appreciate the controversy involved in this writ petition, it would be necessary to notice the following facts : Petitioner, who is the proprietor and owner of the Cable T.V. Network, namely, Vision Cable T.V. Network, is operating the cable and T.V. Network after obtaining permission from the District Magistrate, Raibareli. For carrying out the said business, petitioner is required to collect and pay entertainment tax under the U.P. Entertainment and Betting Tax Act, 1979 [hereinafter referred to as the "Act"].
(3.) In the year 2008, an assessment was made by the District Magistrate for payment of entertainment tax and on the basis of survey, the District Magistrate, vide order dated 24.7.2008, required the petitioner to pay Rs.2,45,970/- as entertainment tax along with penalty of Rs.20,000/-. Against the said order dated 24.7.2008, the petitioner preferred an appeal before the State Government.;